About
|
Action
|
Publications
|
Litigation
|
Databases
|
Events
|
Donate
|
Publications
/
Studies
B. Methodology for Analyzing Industry SBT Burdens
November 1, 1987
|
By
Patrick L. Anderson
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"
Previous Section
|
Next Section
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
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