 michigan mediocre on new business tax climate index and awful on mbt  the tax foundation has released its 2011 state business tax climate index which is used by various groups to gauge how their states tax system compare in relation to competing states the index is based on several factors including personal income tax business taxes sales taxes property tax and unemployment insurance tax taxes matter to businesses and those states with competitive tax systems will be more likely to reap the benefits of businessfriendly tax climates to read how michigan compares to other states and why it ranks the way it does click  wwwmackinacorg 13879 