Starting next January when the state's latest version of a business tax takes effect, they will be knocking down the doors to create jobs in Michigan.

   Or will they?

   Asked the other day to promise that the state's jobless rate would go down with a new 6% corporate income tax, Lt. Governor Brian Calley refused to promise but would only say Michigan will now do better compared to surrounding states.

   Here's the dirty little secret in all this chit chat about lowering taxes and standing back and waiting for the job flood gates to open.  If you are a biz executive thinking about moving to Michigan, the first question you asked is not about the tax rate.

    You may find that hard to believe, but according to researcher Lou Glazer, it's true.  If fact the tax rate questions doesn't come up until much later in the conversation.

     Turns out the first question on a CEO's mind concerns the quality of life in a state and more importantly what kind of school system will the CEO be getting his or her kids into.

     And there's the real ironic twist in what just happened in this town.  The Snyder administration indirectly siphoned money from education to help underwrite the $1.7 billion business tax cut.

     So if you believe Mr. Glazer is right, that means the new governor got it wrong.  The money should have gone into the schools with less money for the biz tax cut.

     Glazer has found that the state's that are really doing well actually have higher taxes with Minnesota being the best example.

     So while it sounds great that two-thirds of the businesses in Michigan won't pay any taxes, the school aid fund with lose even more money next year because of that.

     Hence the Snyder critics claim the governor got this one bass ackwards.