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.
Arthur M. Wisehart,
THE LEGAL BASIS FOR MUNICIPAL INCOME TAXES IN MICHIGAN,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol52/iss5/4