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An analysis of the impact of state income tax rates and bases on foreign investment

Moore, Michael L. - In: The accounting review : a publication of the American … 62 (1987) 4, pp. 671-685

Persistent link: https://www.econbiz.de/10001045631

Effects of unitary vs. nonunitary state income taxes on interstate resource allocation : some analytical and simulation results

Williams, Michael G.; Swenson, Charles W.; Lease, Terry L. - In: The journal of the American Taxation Association : a … 23 (2001) 1, pp. 39-60

Persistent link: https://www.econbiz.de/10001587092

Effects of overseas subsidiaries on worldwide corporate taxes

Lee, Namryoung; Swenson, Charles W. - In: Journal of international accounting auditing & taxation 26 (2016), pp. 47-59

Persistent link: https://www.econbiz.de/10011486601

Effects of Unitary Versus Non-Unitary State Income Taxes on Interstate Resource Allocation : Some Analytical and Simulation Results

Lease, Terry L.; Swenson, Charles W.; Williams, Michael - 2001

This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative...

Persistent link: https://www.econbiz.de/10014036036