Narrow search
Showing 1 - 3 of 3
Cover Image
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis
Shackelford, Douglas; Slemrod, Joel - In: International Tax and Public Finance 5 (1998) 1, pp. 41-59
This paper examines the 1989–1993 publicly available financial reports of 46 U.S.-based multinationals to estimate the revenue implications of implementing a U.S. federal formula apportionment system. Ignoring behavioral responses, we estimate shifting to an equal-weighted, three-factor...
Persistent link: https://www.econbiz.de/10005711391
Cover Image
Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States
Collins, Julie; Shackelford, Douglas - In: International Tax and Public Finance 2 (1995) 1, pp. 55-83
Persistent link: https://www.econbiz.de/10005711501
Cover Image
Financial reporting, tax, and real decisions: toward a unifying framework
Shackelford, Douglas; Slemrod, Joel; Sallee, James - In: International Tax and Public Finance 18 (2011) 4, pp. 461-494
Persistent link: https://www.econbiz.de/10009327424