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CRC Column

The right to criticize government is also an obligation to know what you are talking about. 
-Lent Upson, 1st Executive Director of CRC  


1958 Publications

Ballot Issues III: Wayne County Millage Increase
CC 692 ( October 58 ) 4 pages

Ballot Issues II: City Of Detroit Charter Amendments
CC 691 ( October 58 ) 4 pages

Michigan Fiscal Trends -- 1948-1957
CC 690 ( October 58 ) 4 pages

Ballot Issues I: Port Of Detroit Bond Issue & Millage Increase
CC 689 ( October 58 ) 5 pages

Michigan Fiscal Trends: 1948-1957 A Ten Year Analysis of the Revenues and Expenditures of the State of Michigan
Report 193 ( October 58 ) 64 pages

State and Local Finance in Michigan
Memorandum 192-23 (August 25, 1958) 9 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

State-Local Financial Relations in Michigan
Memorandum 192-22 (August 21, 1958) 8 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

PDF File Inheritance, Estate and Gift Taxes
Memorandum 192-21 (August 18, 1958) 3 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee. This memo looks at the levy of estate and inheritance taxes in Michigan, including equity issues, revenue enhancement possibilities, and interstate comparisons.

PDF File Impact of State and Local Taxes on Michigan Farmers
Memorandum 192-20 (August 15, 1958) 2 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee. This digest considers how farmers are impacted by the business activities, property, inheritance, intangibles, motor fuels, and motor vehicle weight taxes.

Economic Development, Taxation and Industrial Location in Michigan
Memorandum 192-19 (August 12, 1958) 11 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

Consolidation In Grosse Pointe?
CC 688 ( August 58 ) 2 pages

The Business Activities Tax
Memorandum 192-13 (June 30, 1958) 8 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

Who Pays the Michigan Taxes
Memorandum 192-18 (July 25, 1958) 8 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

Operations of the Liquor Control Commission
Memorandum 192-17 (July 23, 1958) 4 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

Local Nonproperty Taxes
Memorandum 192-16 (July 18, 1958) 16 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

Taxation of Mineral Resources
Memorandum 192-15 (July 7, 1958) 7 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

The Michigan Pari-Mutuel Tax
Memorandum 192-14 (July 3, 1958) 3 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

General Fund Fiscal Facts
CC 687 ( July 58 ) 5 pages

PDF FileConsolidation of the Cities of Grosse Pointe, Grosse Pointe Park and Grosse Pointe Farms,
Report 192 ( July 58 ) 44 pages

A review of the many factors involved in making a judgment as to the feasibility and desirability of consolidating the cities, including the governmental organization, administration, and operations.

The General Sales Tax in Michigan and Other States
Memorandum 192-12 (May 16, 1958) 3 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

The Corporate Income Tax
Memorandum 192-11 (May 13, 1958) 9 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

Forest Yield Taxes
Memorandum 192-10 (May 2, 1958) 5 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

The General Property Tax
Memorandum 192-9 (April 30, 1958) 10 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

Tobacco and Alcoholic Beverage Taxation
Memorandum 192-8 (April 23, 1958) 5 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

PDF File The Revenue Position of Local Governments
Memorandum 192-7 (April 21, 1958) 6 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee. This digest found that Michigan cities and villages are less dependent on taxes and considerably more dependent on intergovernmental and miscellaneous revenues than the aggregate of all United States municipalities. The fact that Michigan cities and villages derive a smaller proportion of their revenues from taxes than do their counterparts in the nation as a whole and that this proportion has declined more rapidly in this State is probably attributable to the virtual absence in Michigan of municipal powers to impose non-property taxes, the relative inelasticity of the property tax, and the higher-than-average contributions of the State to city and village revenues.

PDF File Taxation of Insurance Premiums
Memorandum 192-6 (April 7, 1958) 4 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee. This digest on the taxation of insurance premiums addresses how the tax developed and the treatment of foreign (based in other states) and domestic companies. It compares the Michigan tax to those levied in other states, examines the rationale for the tax, and analyzes the tax's mechanics.

The Annual Corporation Privilege Fee
Memorandum 192-5 (April 2, 1958) 7 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

Progress - And Goals Ahead
CC 686 ( April 58 ) 2 pages

The Taxation of Public Utilities
Memorandum 192-4 (March 24, 1958) 9 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee.

PDF File The Taxation of Intangible Personal Property in Michigan
Memorandum 192-3 (March 19, 1958) 9 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee. This digest on the intangibles tax discusses the basis for taxation, the tax base, exemptions, tax rates, deductions, situs, yield, and the distribution of revenues. It looks at how other states tax intangibles and discusses a few particular issues, such as the treatment of accounts receivable; the taxation of banks and other financial businesses; face, par, or contributed value; and administration of the tax. It concludes by addressing the economic effects of the tax.

PDF File Resume of the Staff Report on Chair Store Taxes Prepared for the Michigan Tax Study
Memorandum 192-2 (March 14, 1958) 3 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee. In the late 1920s and early 1930s a number of states enacted chain store taxes. This was the period of rapid development of chain stores. This analysis found that chain store taxes are essentially discriminatory taxes that add considerably to the overhead of some stores, impose lighter burdens on others and none at all on still others. While chain store taxes impose discriminatory burdens on chain stores, the burdens do not appear to be of sufficient weight to curb chains or seriously interfere with their operations. Chain taxes are not accomplishing their professed goal of regulating the large dominant national chains. The taxes are likely to prove more burdensome on the local chain with a large number of small units in the taxing state.

PDF File The Personal Income Tax
Memorandum 192-1 (March 7, 1958) 7 pages

As a public service the Research Council prepared digests of staff reports to the Michigan State Tax Study Committee. Michigan was one of only 19 states that did not levy a personal income tax in 1957. This analysis considered the constitutionality of such a tax, the advantages and disadvantages, the equity of income taxes, and the practice and experience of other states.

Detroit's 1958-59 Budget Picture
CC 685 ( March 58 ) 4 pages

About A Billion Dollar Business
CC 684 ( March 58 ) 2 pages

The State Budget Picture As Of Now
CC 683 ( January 58 ) 2 pages

 

 

 

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Last Updated January 7, 2015