Ohio Department of Taxation
State and local tax data from Ohio
Tax data categories from state and local governments at varying levels of observation
Access
Ohio Department of Taxation (ODT) data are available to researchers by request if legally available, with the smallest unit available at the zip-code level. Researchers must submit a formal written request detailing what they are interested in, who the requestor is, and their intended purpose for the data. The department will review the request and determine whether it is available and if a formal records request is necessary, and the timeline for review and data provision. Questions and requests can be directed to [email protected].
Timeline for Access
Most data are updated annually on a delayed timeline which varies by category.
The timeline to receive data after the application is approved varies based on the request and available resources, and further detail can be provided when the researcher submits a request.
Lag Time
Records are updated on an annual basis, but local governments’ submission of survey updates may vary. The request information page notes which surveys have been updated. Most information is on a one-year lag, e.g., local tax certifications for 2018 are available for access in the summer of 2019. Income taxes are on a roughly one-year delay and some local government data on a one- or two-year delay.
Cost
Free.
Linking
Linking of personally identifiable information is prohibited. ODT will provide data at aggregate levels which can then be matched at the zip code level or higher (see example below outlined in Data Contents).
Identifiers Available for Linking
- There are no identifiers available for linking.
Data Contents
The ODT surveys local governments to gather data on several different types of taxes, including property (homestead exemption surveys, manufactured home valuation and taxes, and property conveyance fees), municipal income, lodging and the distribution of local government funds and public library funds. Some categories are available only at the state level, but others are available down to the zip-code level. In most instances, ODT is legally prohibited from divulging individual level data, even if de-identified.
The Outcome Measure and Notes sections of Boatwright, Green and Malbin (2006) details how the ODT provided researchers with the number of tax filers in their treatment and control zip codes for two separate years, the number in each zip code who took a tax credit, and information on the median incomes of a subset of the observations (where a zip code had more than five tax filers). The researchers randomized at the zip code level and targeted individuals in each treatment zip code using voter registration data, and then examined whether treatment zip codes filed more tax credits (rather than linking individuals to their tax filings).
Partial List of Variables
Non-prohibited information under the tax code available includes:
- Information contained in applications, complaints, and related documents filed with the department for exemption purposes or relating to remittance of illegally assessed taxes or late payment penalties
- Information regarding the name, account number, or business address of a holder of a vendor’s license, a holder of a direct payment permit, or a seller having a use tax account maintained, or information regarding the active or inactive status of a vendor’s license, direct payment permit, or seller’s use tax account
J-PAL Randomized Evaluations Using this Data Set
Boatright, Robert G., Green, Donald P., and, Michael J. Malbin, 2006. “Does Publicizing a Tax Credit for Political Contributions Increase Its Use?: Results From a Randomized Field Experiment.” American Politics Research, 34(5): 563-582