Ohio has been ranked 4th in the nation for business site selection, but 47th in business tax climate. Businesses want to come to Ohio but are scared off by the high cost of operating here. Those costs are not hard to identify - high taxes and government regulation. Piecemeal incentives, such as tax abatements and development assistance, are not enough to overcome the burden of big government. If we are to prevent our state from falling into the same downward economic spiral as other industrial states, such as Michigan, we must make wholesale changes on two critical issues: taxes and state government restructuring. We must ecognize that government does not create jobs. In fact 60% to 70% of all new jobs are created by small business. The state must create an environment where small business can grow and prosper.