Ohio finished 38th in a new study by the Tax Foundation showing which states are best at structuring their tax systems

All 50 states tax private property taxes and unemployment insurance, according to the foundation’s analysis, which is titled the “2020 State Business Tax Climate Index.” But several states do without certain major taxes, such as corporate income, individual income and sales.

Many of the highest-rated states lack one of these major taxes, although some states that levy all the major taxes had high scores. That’s because their tax structures feature low rates and are broadly levied, the foundation reports.

Ohio also ranked 42nd for its corporate tax, 44th for individual income taxes, 32nd for sales taxes and ninth in the property tax category.

The states at the bottom of the ranking tend to have complex, non-neutral systems for raising revenues, along with relatively high tax rates, according to the authors of the analysis. 

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How Do State Tax Systems Measure Up?

StateOverall RankCorporate Tax RankIndividual Income Tax RankSales Tax RankProperty Tax RankUnemployment Insurance Tax Rank
Wyoming11163927
South Dakota211352244
Alaska326152546
Florida49123132
Montana5212531220
New Hampshire643914445
Nevada7255441047
Oregon8333841836
Utah9121022515
Indiana10111520225
Delaware115041263
Michigan12181292417
Texas13476363812
Missouri145242479
North Carolina15316213410
North Dakota16192027313
Colorado17714371443
Tennessee18248473124
Washington19416492719
Arizona2022174086
Idaho21292612448
New Mexico2220314118
West Virginia231528181729
Kentucky241718143649
Virginia251435113241
Wisconsin26303772337
Oklahoma2783339191
Nebraska283121104111
Pennsylvania294619172142
South Carolina30434313026
Mississippi31102734375
Georgia32636292839
Maine33382284332
Kansas343523382014
Illinois353613334040
Massachusetts363911134850
Hawaii371647301128
Ohio3842443297
Rhode Island394029254531
Alabama402330501518
Louisiana41373248334
Iowa424842153535
Maryland433245194233
Vermont444539164916
Minnesota454446282634
Arkansas463440462923
Connecticut472743265021
California482849451622
New York491348434638
New Jersey504950424730

* 1 is best; 50 is worst

Source: Tax Foundation