Undigitized 1990s

1990

• Categorical Recapture in the State School Aid Act Misc. ( December 1990 ) 2 pages

• Supplementary to Issues Relative to the Initiative Petition to Reduce Property Assessment Ratios Memo ( October 1990 ) 5 pages

• Detroit School District Request for Renewal of 3.5 Mills for Operations Memo ( May 1990 ) 2 pages

1991

• Michigan Tax Climate – 1991Report 301, ( June 1991 ) 95 pagesCompares tax rates and tax burdens in Michigan to the other large and industrial states. Superceded by later versions of this report and has since gone out of print.
• Tax Base Sharing for Local School DistrictsMemo, ( June 1991 ) 3 pages
• Fiscal Trends of the City of DetroitReport 300, ( June 1991 ) 81 pages A realistic assessment of current conditions of the economic conditions in the City of Detroit meant to describe the fiscal condition of Detroit city government and the city economy using a variety of financial, economic, and related data. — See also CC #999 —

• Outline of the Michigan Tax System (Sixteenth Edition)Report 299, ( May 1991 ) 19 pages Summary of state and local taxes, recent tax changes, and table of tax collections,
• Income, Spending, and Taxation — Michigan Compared to the U.S. Average CC 997, ( April 1991 ) 4 pages

• 1990-91 State General Fund-General Purpose BudgetMisc., ( February 1991 ) 4 pages
• The Michigan 1990-91 Budget ProblemMemo, ( January 31, 1991 ) 6 pages

1992

• Michigan Key Indicators (Published by Council of Michigan Foundations), Report 306, ( October 1992 ) 39 pages

• Highway Funding in Michigan, Report 304, ( May 1992 ) 96 pages

• Financing Transit Operating Systems — How SMART Compares, Misc., ( February 1992 ) 5 pages

1993

• Report 308, Outline Of The Michigan Tax System (Seventeenth Edition) Summary of state and local taxes, recent tax changes, and table of tax collections as of January 1, 1993 ( May 1993 ) 19 pages [Because this publication is revised every two years, past editions have not been made available for download. Please contact CRC to obtain a copy past editions. ]
• Report 307, 1993 Michigan Tax Climate ( May 1993 ) 73 pages [Because this publication is revised every two years, past editions have not been made available for download. Please contact CRC to obtain a copy past editions. ]

1994

1995

• Outline of the Michigan Tax System (Eighteenth Edition) Report 315, ( July 1995 ) 29 pages Summary of state and local taxes, recent tax changes, and table of tax collections as of June 30, 1995 [Because this publication is revised every two years, past editions have not been made available for download. Please contact CRC to obtain a copy past editions. ]

• Are Unemployment Insurance Trust Fund Reserves Adequate? Memo, ( March 1995 ) 8 pages Describes the UI system and discusses trust fund adequacy relative to the workings of the system, past benefit demands, and definitions of adequacy used by other states

1996

• 1996 Michigan Tax Climate, (3rd ed.) Report 317, ( May 1996 ) 77 pages Provides comparative information about the tax burden shouldered by residents of 15 states similar to Michigan.

1997

• Errata to Report 323: Selected Michigan Economic Development Programs — 1997 Errata: For everyone who was mailed or downloaded a copy of this Report prior to August 21, 1998, there is a correction on page 11: Please be advised that under heading “IV. Tax Credits or Abatements”, certain inaccuracies were reported regarding State Enterprise Zones. Under the “Program Type” subheading, State Use Taxes are listed as an exempt tax for businesses that relocate to the zone, or existing businesses that expand zone operations at least 50 percent. State Use Taxes are not exempt under the State Enterprise Zone Act for any type of business. State Sales Taxes are exempt for personal property purchased for use in Enterprise Zone businesses, but this sales tax exemption does not extend to retail purchases made in an Enterprise Zone.

1998

1999