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Studies
IV. Results
November 1, 1987
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By
Patrick L. Anderson
A. Tables of SBT Data
B. The SBT Tax Burden Ratios
C. The "Fairness" of the SBT
D. The Tax Burden of the Financial Industry
E. SBT Burdens Compared With Profit
F. The Overall Business Tax Burden in Michigan
G. Notes on Test Statistics
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The Single Business Tax Burden on Michigan Industries
Contents
Executive Summary
I. Introduction
II. The Single Business Tax
III. Methodology and Analysis: Relative SBT Burdens for Different Industries
IV. Results
A. Tables of SBT Data
B. The SBT Tax Burden Ratios
C. The "Fairness" of the SBT
D. The Tax Burden of the Financial Industry
E. SBT Burdens Compared With Profit
F. The Overall Business Tax Burden in Michigan
G. Notes on Test Statistics
Endnotes
About the Author
