The author would like to acknowledge several individuals who reviewed this document and offered numerous helpful suggestions toward its improvement: Michael Williamson, Theodore Bolema, Sean Lewis, Benjamin DeGrow and Ryan Olson.

Additionally, the author would like to thank Kathryn Summers-Coty of the Michigan Senate Fiscal Agency, Mary Ann Cleary of the Michigan House Fiscal Agency, and Tom Clay of the Citizens Research Council of Michigan for their prompt and thorough assistance in answering my questions regarding the research that they have produced on the topics addressed by this report.

The author acknowledges sole responsibility for any mistakes or errors of interpretation.