The answers to the above questions will produce recommendations to the Michigan Legislature:
If a thorough analysis reveals that certain industries pay a significantly higher or lower tax burden than the average Michigan business, and do so consistently during different economic situations in different years, then the legislature would be advised to consider changes in the relative tax burden of various industries. This could be done by increasing or decreasing the burden on any one industry, by changing the tax treatment of certain practices under the existing system, or taking some industries out of the current system.
If, on the other hand, the variation among industries is relatively small, or the relative tax burdens fluctuate considerably with no industry consistently ahead or behind, or it the available data do not provide a conclusive determination, then the legislature would be advised to consider instead the overall business tax burden.
In particular, if the tax burden of the Financial Industry remains consistently higher or lower than that of all other industries, then the legislature should consider changes in the taxation of that industry.
Finally, if the VAT structure of the SBT inherently discourages business expansion in Michigan, the legislature would be advised to consider replacing or modifying it. If it favors business expansion in the state, then the legislature would be advised to consider other factors, such as the business climate or personal taxation levels, that also affect business growth prospects.