Analysis of the impact and effects of state and local tax policy changes. The
firm has studied the tax impact resulting from public utility deregulation as well as analysis
of the 2005 H.B. 66 tax reforms that resulted in the elimination of the Tangible Personal
Property (TPP) tax and Corporate Franchise tax and creation of the Commercial Activity Tax
(CAT). Howard Fleeter has also done extensive research on various aspects of Ohio's
property and income taxes in conjunction with local government and school funding,
including the effects of H.B. 920.
Research about long-term health care costs and reimbursement rates with a focus
on increasing options for utilizing home and community based care as a cost-effective
alternative to institutional care.
Education Finance, including research and studies for individual school districts, the Ohio
Department of Education, and associations of school boards, school superintendents,
teachers, and other school employees. Howard Fleeter began policy work on school funding
in Ohio in 1991 when he prepared the detailed report "Equity, Adequacy and Reliability in
Ohio Education Finance" for Governor George Voinivich's Education Management Council.
He now serves as a consultant to the Education Tax Policy Institute, a research organization
that educates state policymakers and the public about the implications of changes in state
and local tax and school funding policy.
Education Policy including analysis of teacher supply and demand, teacher wage levels,
and the cost of implementing the No Child Left Behind Act.
Economic Impact Analysis of various industries, including a detailed 2005 study of the
economic impact of Honda of America Manufacturing's first 25 years in the State of Ohio
and two different studies analyzing the economic value of public library services in Ohio.
Howard Fleeter has also recently conducted a series of studies for various sectors of Ohio's
agriculture industry.
Economic Analysis and
Public Policy Research
Analysis of the costs and benefits of requiring prior authorization of atypical
antipsychotic medicines
for severely mentally ill Ohio Medicaid patients.
Fleeter & Associates
An Overview
Howard Fleeter & Associates is Ohio's premiere public policy research firm. With wide experience in
economics, public finance, tax policy, and the legislative process,
Fleeter & Associates prepares research
studies and analyses tailored to the specific needs of each client. Throughout its history, the firm has
defined its mission as the preparation of objective and credible research and analysis.
Fleeter &
does not have ties to any political party nor does it attempt to further any specific ideological

Objective Research and Analyses
Rather than pursuing lobbying activities, Fleeter & Associates helps clients understand economic
information and trends as they affect public budgeting, tax policy, regulatory practices, and the efficient
administration of public and private initiatives. At
Fleeter & Associates we emphasize the value of
data-driven conclusions and pragmatic problem solving. In addition, we place a premium on transparency
by always disclosing our methodology and assumptions, and pride ourselves on the clarity with which we
present and explain our findings. At
Fleeter & Associates, our primary objective is to provide and
use information to improve public policy.

While the firm has experience on a multitude of topics, the primary aspects of public policy in which we
specialize include:
Welcome to Howard Fleeter & Associates
Howard Fleeter & Associates 60 E. Broad St. Suite 350 Columbus, Ohio 43215-3549
Telephone: (614) 461-4177 Facsimile: (614) 461-8105 Email: