The revenue analysis in this study is deliberately conservative. It does not include any promised tax relief not spelled out in the Constitutional amendment. It assumes that both taxpayers and government officials will continue to act in their interests – meaning tax avoidance on the part of taxpayers, and revenue maximization on the part of government. It relies on an independent model, with no results, or even assumptions, accepted uncritically from the same government agencies that have forwarded the proposal.

The results are clear. "A" is a big tax cut in the first year and a small tax cut in the succeeding years. While individual circumstances will vary, there is no doubt that the average Michigan resident would have more disposable income left after state and local taxes under "A" over the next few years than without it.