Income Tax Replacement: The Scale
OCG research cites an estimate illustrating the scale of an income-tax replacement.
![[ALT TEXT]](https://cdn.prod.website-files.com/6a4ce2573c5e347b9450aeb1/6aaadc9b091b5d253244f968_income-tax-replacement-scale.png)
What This Graphic Shows
OCG WP006 reports Ohio moving to a 2.75% flat state individual income-tax rate for TY2026.
The paper reports that OBM cited a Tax Foundation analysis estimating roughly 11% to 15% if state income tax were the principal replacement.
This is an illustrative replacement estimate, not a recommendation or forecast.
Key Takeaway
Using income tax as the principal replacement would require a much higher rate unless paired with other measures.
Verification Status:
Verified — Current
Last Verified:
September 16, 2026
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