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The Michigan Single Business Tax Act: A Blueprint For Ohio, Robert M. Wilson
The Michigan Single Business Tax Act: A Blueprint For Ohio, Robert M. Wilson
Cleveland State Law Review
This note will explore some of the major provisions of the Michigan Single Business Tax Act (SBTA), focusing upon those areas Michigan has treated in a manner different from that of other states. Initially, the various types of state business taxes will be introduced. Each tax's strengths and weaknesses will be explored so that the SBTA can be evaluated in relation to the other types of taxes the Michigan legislature might have chosen. Next, the note will address the problem of the allocation of income of multistate businesses. There are also the questions of how to define "taxable income" and …