Policy Matters Ohio, February 7, 2013.  The Kasich administration proposal to broaden the sales tax base, if done carefully, is helpful because our economy has shifted to services, many of which have been untaxed. However, this will disproportionately affect low- and middle-income Ohioans, so steps should be taken to offset that. Enacting a refundable Ohio Earned Income Tax Credit would help offset the impact on low- and moderate-income Ohioans.