This paper was researched and written by Jay Wortley, Senior Economist, and George Towne, Legislative Analyst, of the Senate Fiscal Agency.

The authors wish to thank Karen Hendrick for her work in preparing the document.
 

EXECUTIVE SUMMARY

INTRODUCTION

SUMMARY OF MAJOR TAX CHANGES

FISCAL IMPACT OF MAJOR TAX CHANGES

Michigan's State and Local Tax Burden

School Finance Reform and Other Tax Changes

Impact of Tax Changes on Individuals and Businesses

Impact of Tax Changes on State and Local Governments

Impact of State Tax Changes by Major Budget Areas

Net Tax Reductions for Michigan Taxpayers After Federal Tax Impact

APPENDIX A: TAX CHANGES BY SUBJECT 1991 THROUGH AUGUST 1998

APPENDIX B: TAX CHANGES LISTED CHRONOLOGICALLY

APPENDIX C: ESTIMATED NET IMPACT OF MAJOR STATE AND LOCAL GOVERNMENT TAX CHANGES IN MICHIGAN: FY 1991-92 TO FY 1999-2000