The author would like to acknowledge the following people for their assistance:
- Chris Douglas, associate professor of economics, University of Michigan-Flint
- Lawrence Brunner, associate professor of economics, Central Michigan University
- David Littmann, former senior economist and adjunct scholar, Mackinac Center
- Adam Rule, former intern, Mackinac Center
- Leon Drolet, chairman, Michigan Taxpayers Alliance
Although these individuals helped significantly with this study, any errors in the report are the responsibility of the author alone.