SBT, MBT, WBT

The Single Business Tax, dubbed by tax experts as the worst business tax in the nation, has been replaced by the Michigan Business Tax, which the tax experts now calls "the worst business tax in the nation". Maybe we should call it the WBT (Worst Business Tax). By the way, if the new business tax is going to bring in the same amount of revenue as the old business tax, and 70% of business tax payers will get tax relief, than what does that mean for the other 30%?