THE MICHIGAN DAILY Brazer Scores State's Tax Str ucture ENGINEERSAND SCIENTIS' taxes does not vary with output or income in-the short run, but epA'sent-Camfisedntort. iepresents a fixed cost." n AOaIi " t '"'"."'" "". ". """""' AN and mental health, which now account for more than half the General Fund expenditures. Structure Important State-imposed taxes on business, of "minor importance" 10 years ago, total about $260 million an- nually, he said. More than half this amount stems from new taxes adopted by the state since 1950. "The structure of business taxes may be. quite as important as their .evel," Brazer commented. "The largest part of Michigan's business -moreover, taxes imposed on comparable business firms vary substantially, depending on local property tax rates, assessment practices, the way in which an individual firm is organized and other factors." Brazer estimated that the total state and local taxes on Michi- gan industry average 14 cents an hour epr employee. 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