What factors entice states to manipulate corporate income tax apportionment formulas?
Year of publication: |
2023
|
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Authors: | Deskins, John ; Hill, Brian C. |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 51.2023, 5, p. 669-687
|
Subject: | state tax policy | state corporate income taxation | apportionment | Körperschaftsteuer | Corporate income tax | Ländersteuer | State tax | Besteuerungsverfahren | Taxation procedure | Konzernbesteuerung | Group taxation | Unternehmensbesteuerung | Corporate taxation |
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