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The Weighting Game : Formula Apportionment as an Instrument of Public Policy

Anand, Bharat N.; Sansing, Richard C. - 2001

We propose an explanation for why states choose different apportionment formulas for corporate income tax purposes. Based on a two-state equilibrium model of location choice by firms, we show that aggregate social welfare is maximized when both states use the same formula, regardless of which...

Persistent link: https://www.econbiz.de/10014156091

Transfer pricing and the taxation of natural resource extraction

Sansing, Richard C. - In: Journal of energy finance & development 1 (1996) 1, pp. 71-81

Persistent link: https://www.econbiz.de/10001439770

Sansing, Richard C. - In: National tax journal 51 (1998) 2, pp. 291-302

Persistent link: https://www.econbiz.de/10001246113

Discussion of The impact of deductibility limits on compensation contracts : a theoretical examination

Sansing, Richard C. - In: The journal of the American Taxation Association : a … 23 (2001), pp. 66-69

Persistent link: https://www.econbiz.de/10001708424

Taxing multinational income based on value creation versus value realization : an industry perspective

Sansing, Richard C. - In: Review of accounting studies 29 (2024) 2, pp. 1831-1853

Persistent link: https://www.econbiz.de/10015133636

Distortions caused by the use of arm's-length transfer prices

Harris, David G.; Sansing, Richard C. - In: Multijurisdictional tax issues : 1998 JATA Conference …, (pp. 40-50). 1998

Persistent link: https://www.econbiz.de/10001474077

Measuring corporate tax preferences

Dunbar, Amy E.; Sansing, Richard C. - In: The journal of the American Taxation Association : a … 24 (2002) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10001751047

Corporate tax preferences : identification and accounting measurement

Musumeci, Jim; Sansing, Richard C. - In: The journal of the American Taxation Association : a … 36 (2014) 1, pp. 89-103

Persistent link: https://www.econbiz.de/10010366801

Inconsistent transfer prices and the location of mobile capital

De Waegenaere, Anja; Sansing, Richard C. - In: National tax journal 63 (2010) 4, pp. 1085-1110

Persistent link: https://www.econbiz.de/10009537827

Do tax-exempt investors mitigate the dividend tax penalty?

Sansing, Richard C. (contributor); … - 2006 - Rev.

Persistent link: https://www.econbiz.de/10003754004