Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the … variation between the currently used Separate Accounting and tabled Formulary Apportionment distribution of corporate tax base …

Apportionment to explain variability in profitability. The research question addressed is "What is the explanatory power of the … Formulary Apportionment, for factors such as tangible assets, intangible assets, labour and sales by destination, to describe … analysis of cross-sectional microeconomic data to analyse the explanatory power of the Formulary Apportionment. The research …

Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the … this gap, I adopt an axiomatic approach and derive a generalized system of formula apportionment based on three criteria …: fixed coverage, positive responsiveness, and external independence. I demonstrate that any formula apportionment system …