Jack P. McHugh of the Mackinac Center for Public Policy writes that there is a broad consensus that Michigan's Single Business Tax (SBT) is too complex and harms our economy. He argues that the $1.855 billion generated by the SBT can be replaced by injecting competition into government operations, providing government employee fringe benefits comparable to private sector plans or eliminating non-core functions. There's probably something on the list to upset just about everyone, but the article is definitely worth considering.

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