Recent Publications

Outline of the Michigan Tax System 2018 Edition 2017 Edition 2016 Edition 2015 Edition 2014 Edition 2012 Edition 2011 Edition 2008 Edition 2007 Edition 2006 Edition 2005 Edition 2004 Edition 2003 Edition 2002 Edition 1997 Edition

Livonia, Mich. – April 17, 2018 – As Michigan residents pay their taxes for another year, the Citizens Research Council of Michigan has released its annual update of the Outline of the Michigan Tax System. The outline is an explanation of the various ...

Memo 1147 | February 2018 This paper accompanies a longer paper, Diversifying Local-Source Revenue Options in Michigan, that analyzes the appropriateness and viability of authorizing a number of local-option taxes in Michigan. That paper is available at h...

Report 399 | February 2018 In a Nutshell In Michigan, the current local government revenue structure is largely disconnected from the local economy, leaving them vulnerable to macroeconomic trends and unable to provide the services needed. Communities nee...

December 2017 | Report 398   In a Nutshell The Healthy Michigan Plan has led to health insurance coverage for more than 650,000 of Michigan’s citizens and has kept insurance premiums lower for others, improving the physical, mental and financial we...

November 2017 | State Budget Note 2017-01 In a Nutshell 1) Michigan’s rainy day fund is being refilled after sitting empty for many years at the end of the last recession. 2) Current deposits are insufficient for anything beyond a very mild economic dow...

September 2017 | Memorandum 1146 In a Nutshell The Fourteenth Amendment to the U.S. Constitution requires that general purpose local governments adhere to the “one person, one vote” principle, i.e., elected government officials should represent roughl...

Report 397, August 2017 Three key takeaways from Citizens Research Council’s new report Challenges Ahead in Balancing the State Budget – Summary Although Michigan is rebounding from two major recessions to start the millennium, policy actions ...

Memorandum 1145, May 2017 In a Nutshell The Detroit Public Schools (DPS) district had amassed over $3.5 billion in operating debts and capital liabilities by the end of FY2015. A package of bills enacted in June 2016 to address a host of chronic problems ...

Report 396, May 2017 State policymakers have long harbored a peculiar love-hate relationship with the personal income tax. Part of that relationship is based on economics. It is the largest source of state tax revenue. Besides the property tax, it is the ...