As we head into the November election, tax policy is undoubtedly a top issue for many voters. K-12 schools, higher education, local governments, libraries, and more all rely on taxation to raise adequate revenue to provide public services. Tax policy has also been used as a tool to attract jobs, spur economic growth, and promote entrepreneurship. But what are we actually seeing in Ohio and across the nation?\r\n\r\nIn 2017, the Trump Administration signed into law what many cite as the biggest tax overhaul since the Tax Reform Act of 1986. And just this year, Republican lawmakers introduced legislation in Ohio that would eliminate Ohio\'s income tax and repeal the Commercial Activities Tax by 2030. While such legislation is unlikely to pass in Ohio, it opens up the debate for what constitutes effective and equitable taxation.