5.  Fix Michigan's antiquated tax structure that has led to Michigan's decade-long budget crisis.

a. As a founding partner in the "A Better Michigan Future" coalition, MEA firmly believes in the balanced solutions laid out in ABMF's four-part "Michigan Comeback Plan" (www.abettermichiganfuture.org).

b. Close tax loopholes & giveaways. Eliminate tax incentives and loopholes for companies failing to create and retain jobs, while requiring yearly performance reviews for all remaining tax credits and incentives.

c. Audit government contracts. Reduce wasteful spending by conducting performance audits on government contracts and departments with an eye toward efficiencies-- ensuring Michigan taxpayers are getting the most value for their dollar.

d. Modernize the state's sales tax. Our current sales tax is based on the old economy; we must expand the sales tax to include services and luxury items to ensure stable revenue into the future.

e. Implement a graduated income tax. Michigan is one of seven states with a flat-rate income tax. We must modernize our tax code to ensure fairness and equity, while offering a tax cut to 90 percent of Michigan families.

Good God!  Did the MoleRattler write this crap for them?