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Study
B. Methodology for Analyzing Industry SBT Burdens
By
Patrick L. Anderson
, published on Nov. 1, 1987
Contents
1. The Selection of a Proper Tax Base
2. The Effect of Using an Incorrect Tax Base
3. Tax Burden Ratios
4. Measures of "Fairness"
The Single Business Tax Burden on Michigan Industries
Executive Summary
I. Introduction
II. The Single Business Tax
III. Methodology and Analysis: Relative SBT Burdens for Different Industries
A. The 1985 Treasury Report: A Critique
B. Methodology for Analyzing Industry SBT Burdens
1. The Selection of a Proper Tax Base
2. The Effect of Using an Incorrect Tax Base
3. Tax Burden Ratios
4. Measures of "Fairness"
IV. Results
Endnotes
About the Author
More by Patrick L. Anderson
Time for Another State Tax Cut: It's the Law
The Universal Tuition Tax Credit: A Proposal to Advance Parental Choice in Education
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