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Taxation-State and Local

University of Michigan Law School

1954

Michigan

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Full-Text Articles in Law

The Legal Basis For Municipal Income Taxes In Michigan, Arthur M. Wisehart Mar 1954

The Legal Basis For Municipal Income Taxes In Michigan, Arthur M. Wisehart

Michigan Law Review

The purpose of this article is to explore the legal difficulties which might beset a Michigan municipality attempting to impose an income tax. Because of the similarity of some of these difficulties to those encountered in other jurisdictions, it is hoped that this study will be useful outside of as well as within the state of Michigan.