[Photo of James M. Hohman]

James M. Hohman

Assistant Director of Fiscal Policy

James M. Hohman is assistant director of fiscal policy at the Mackinac Center for Public Policy. He holds a degree in economics from Northwood University in Midland, Mich.

No 'Replacement Revenue' for Taxpayers on Roads

New plan would give Michigan 2nd highest sales tax. … more

Gov. Snyder’s Detroit Victory Dance Premature

Whether city succeeds remains to be seen. … more

You are Entering the Government Pension Zone

When a School 'Cut' Is an Increase

As shown by the House road funding plan. … more

Fewer Prisoners, Fewer Workers – Higher Prison Costs

Job Churn Shows Futility of Corporate Welfare

Cutting income taxes a better way to spur growth. … more

Michigan Should Lower the Personal Income Tax Rate in 2015

Bankruptcy Judge Calls for Better Pension Funding

House Bill 4804 could help. … more

Corporate Welfare and the Michigan Business Tax

Some subsidies extend another 20 years. … more

Prop 1: Making the Confusing More Clear

Michigan School Privatization Survey 2014

The growth of school support service privatization has slowed. The 2014 survey shows that the percentage of school districts that contract out for food, custodial or transportation services increased just 0.4 percentage points, the smallest growth recorded since the survey began. Each service, however, increased and satisfaction with contracting remains high. … more

One Sector Grew Last Decade: Corporate Welfare

Very few jobs to show for special favors, subsidies. … more

Gubernatorial Campaign Should be About Things That Matter

Close MPSERS to Stretch Dollars Further

10 Facts About Pension Systems in Michigan

Grasping At Taxes to Pay for Pensions

Schools, municipalities get creative. … more

What Proposal 1 Means for Michigan Going Forward

Did Gov. Snyder Create 275,000 jobs?

Job Announcements Don't Equal Job Creation

Too many candidates propping up corporate welfare. … more

Truth Squad’s Failed Proposal 1 Fact Check

Three exemptions to personal property tax, not elimination. … more

Proposal 1 of 2014: Summary and Assessment

Download the full study here.
On Aug. 5 Michigan voters will be asked to approve or reject Proposal 1, which would modify the state’s personal property tax. The legislation that would go into effect if Proposal 1 were approved by voters creates three new exemptions for certain businesses that are currently subject to the personal property tax; it does not eliminate the personal property tax. Commercial and industrial businesses with less than $80,000 of personal property will be exempt, and, eventually, all manufacturing personal property will be exempt. These exemptions amount to an estimated $600 million tax cut when fully implemented.
The package of bills includes a mechanism for reimbursing local government units for the revenue lost from these new exemptions. The state would set aside a portion of the statewide Use tax revenue, and use this revenue to reimburse local governments. It is estimated that local governments will be reimbursed for the entirety of the revenue lost due to the personal property tax cuts.
The state would also levy a new, but relatively small, tax on manufacturing personal property that qualifies for one of the exemptions described above, except the small parcel exemption. The state estimates this to raise $117.5 million, making the overall net tax cut of the legislation package worth about $500 million. … more

Legislators Should Look To Oklahoma To Address Pension Change ‘Transition Costs’

Agenda for Detroit: What Role Should State Play Post-Bankruptcy?

Michigan Politicians Misrepresenting Attorney General Position To Push Detroit Bailout

Lawmakers Misrepresent Detroit Pension Bill

Legislation does not “cap” potential taxpayer contributions. … more

Media Misinterpreting Detroit Pension Bill

Legislation doesn't address pension underfunding. … more

Money For Detroit Is Clearly a Bailout

Policymakers should stop saying otherwise. … more

Alleged ‘Transition Costs’ Avoidable In Detroit

Shouldn't be used as a roadblock to pension reform. … more

More Detroit Favors Piled On Top of Other Favors

City gets more in revenue sharing than all others combined. … more

Utah's Lessons for Michigan Pension Reform

How to Make Michigan Schools More Expensive

Mark Schauer's education plan protects the status quo. … more

More State Favors for Detroit

Deferment through borrowing. … more

Detroit’s Special Favors Add Up

Only city in Michigan allowed to tax utility bills. … more

More Higher Ed Spending Questionable

Legislators, taxpayers need answers. … more

Pension Debt: Not Just a Problem in Detroit

Agenda For Detroit: What Role State Government Should Play After Bankruptcy

Right-to-Work States See Larger Gains

Personal income and population growth numbers released. … more

Michigan's Film Incentive Program Has Been A Bust

Right-to-Work Should be Judged on Economic Data

Corporate welfare inquiries not a good barometer of success. … more

There Is No Relationship Between College Graduates and Economic Growth

Other Michigan Cities in Pension Debt

Not just a Detroit problem. … more

Look at Municipal Finance Trends Before Pumping In More Money

Why Tax Rate Cuts Matter More Than Increasing Credits and Exemptions

Analysis: Michigan's Labor Force Growth Among Fastest in Nation

Benefits in Balance

How Politicians Game the Pension System

Michigan Still Underfunding Teacher Pensions

Made full contribution just twice in last decade. … more

State Loses 200,000 Jobs, MEDC Finds 2,185

Why tax cuts are better than corporate welfare. … more