Sales-tax Credit Would Help Low-income Ohioans

Gov. John Kasich has proposed major changes in Ohio's tax system, including broadening the sales tax to cover most services and cutting the state rate from 5.5 percent to 5 percent. This would produce significant needed revenue and make the sales tax more viable long-term, since more and more of the Ohio economy is based on services. The problem: Low- and moderate income Ohioans would be most affected, as they would pay the most as a share of their income.Key FindingsA state sales-tax credit, styled on one in New Mexico, would benefit hundreds of thousands of Ohioans.A sales-tax credit would provide a targeted way to offset the regressivity of the existing sales tax.Together with a state Earned Income Tax Credit, it could protect nearly two-thirds of the lowest-income Ohioans from the effects of Gov. Kasich's plan to broaden the sales tax

Non-Analytic Tableaux for Chellas's Conditional Logic CK and Lewis's Logic of Counterfactuals VC

Priest has provided a simple tableau calculus for Chellas's conditional logic Ck. We provide rules which, when added to Priest's system, result in tableau calculi for Chellas's CK and Lewis's VC. Completeness of these tableaux, however, relies on the cut rule

Bounding symbolic powers via asymptotic multiplier ideals

We revisit a bound on symbolic powers found by Ein-Lazarsfeld-Smith and subsequently improved by Takagi-Yoshida. We show that the original argument of Ein-Lazarsfeld-Smith actually gives the same improvement. On the other hand, we show by examples that any further improvement based on the same technique appears unlikely. This is primarily an exposition; only some examples and remarks might be new.Comment: 10 pages. Primarily exposition. Originally written as appendix to lecture notes by Brian Harbourne. v2: Minor changes. v3: Final version, appeared in Ann. Univ. Pedagog. Crac. Stud. Mat

Kurt Gödel and Computability Theory

Although Kurt Gödel does not figure prominently in the history of computabilty theory, he exerted a significant influence on some of the founders of the field, both through his published work and through personal interaction. In particular, Gödel’s 1931 paper on incompleteness and the methods developed therein were important for the early development of recursive function theory and the lambda calculus at the hands of Church, Kleene, and Rosser. Church and his students studied Gödel 1931, and Gödel taught a seminar at Princeton in 1934. Seen in the historical context, Gödel was an important catalyst for the emergence of computability theory in the mid 1930s

Tax Break for Business Owners Won't Help Ohio Economy

The Kasich administration has proposed a major new income tax break for owners of Ohio businesses. These include a variety of different kinds of businesses -- S Corporations, limited liability companies, partnerships and sole proprietorships -- that have one thing in common: Ohio does not tax the businesses directly on their profits, but rather as the profit passes through to the individual income tax returns of the owners. Hence, they are called "passthrough entities."This new tax break is unlikely to generate new jobs. A recent study by Michael Mazerov of the Center on Budget and Policy Priorities finds that state income-tax cuts won't help small businesses create jobs.1 This brief, which should be read together with the Mazerov study, provides Ohio data relevant to the Kasich proposal

Ohio Needs a Strong Income Tax

Provides an overview of state and local taxes and tax credits; their progressiveness; and their benefits, including funding services such as public libraries and police and fire protection and lowering property taxes