Howard Fleeter & Associates

Economic Analysis & Public Policy Research


An Overview

Howard Fleeter & Associates is Ohio's premiere public policy research firm. With wide experience in economics, public finance, tax policy, and the legislativeprocess, 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 & Associates does not have ties to any political party nor does it attempt to further any specific ideological agenda.

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 & Associatesour primary objective is to provide and use information to improve public policy.




529 E. Town St.
Columbus, Ohio 43215


(614) 461-4177


Areas of Practice


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.


Fleeter & Associates specializes in 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.


Fleeter & Associates analyzes the economic impact 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.


Fleeter & Associates’ focus on education policy includes analysis of teacher supply and demand, teacher wage levels, and the cost of implementing the No Child Left Behind Act. 


Fleeter & Associates has experience on a multitude of health care topics—the primary aspects include

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.

Analysis of the costs and benefits of requiring prior authorization of atypical antipsychotic medicines for severely mentally ill Ohio Medicaid patients.



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