The present inquiry, besides delving into the nature of corporate organizational franchise taxation, will also seek to arrive at a logical theoretical basis for two of the more common types of such levies, and will conclude by examining the pertinent Michigan statutes in the light of such theories.
Charles Hansen S.Ed.,
CORPORATIONS-THEORY OF ORGANIZATIONAL FRANCHISE TAXATION- MICHIGAN FRANCHISE TAX,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol48/iss8/6