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