I think this is a bit disingenuous. I highly doubt Michigan's unions are fighting him tooth and nail on plans to lower taxes and ease the burden for smaller companies.

They are, however, fighting him on the ability to deploy to cities in financial disarray state appointed "emergency managers" who can override elected officials and, most importantly to the unions, cut union contracts. [1]

Now, you could argue that the emergency financial manager plan would eventually result in lower taxes and an easier path to success for smaller companies. You could also argue that there are better ways to achieve that same result rather than said plan.

[1] - http://www.wxyz.com/dpp/news/region/wayne_county/governor-ri...