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Add Michigan surtax reform analysis #117

@DTrim99

Description

@DTrim99

Summary

Create a data exploration notebook analyzing the Michigan 'Invest in Our Kids' surtax ballot initiative.

Reform Details

  • Source: Invest in Our Kids ballot initiative
  • Single filers: 5% surtax on taxable income above $500,000
  • Joint filers: 5% surtax on taxable income above $1,000,000
  • Effective date: 2027

Tasks

  • Create data exploration notebook at us/states/mi/surtax_analysis.ipynb
  • Run microsimulation to estimate revenue impact
  • Analyze distributional effects (who pays, income deciles)
  • Create visualizations for key metrics

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