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Interjurisdictional taxation and attribution rules
Conrad, Robert F. - In: Public finance review : PFR 34 (2006) 5, pp. 505-526
Persistent link: https://www.econbiz.de/10003374201
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Does sales factor apportionment benefit the welfare of state?
Miyoshi, Yoshiyuki - 2017
Persistent link: https://www.econbiz.de/10012132796
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Corporate income tax competition and efficient tax base equalization
Matsumoto, Mutsumi; Ogawa, Hikaru - In: Economics of governance 24 (2023) 1, pp. 109-118
Persistent link: https://www.econbiz.de/10014330198
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State Corporation Tax Income Apportionment Formulas
Li, Junyi - 2020
Single-factor apportionment becomes more widely used. When we consider the single-factor apportionment, there are some good and bad sides. It can improve employment rate and property investment. However, it may not be good indicator of revenue actually earned. States can let companies use...
Persistent link: https://www.econbiz.de/10014092428
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Essays on commodity taxation : evasion, tax competition, and the form of the tax
Trandel, Gregory Allyn - 1992
Persistent link: https://www.econbiz.de/10000883249
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The weighting game : formula apportionment as an instrument of public policy
Anand, Bharat N.; Sansing, Richard C. - In: National tax journal 53 (2000) 2, pp. 183-199
Persistent link: https://www.econbiz.de/10001503325
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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
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State taxation of corporate income from intangibles : allied-signal and beyond
Hellerstein, Walter - In: Tax law review 48 (1993) 4, pp. 739-879
Persistent link: https://www.econbiz.de/10001171368
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Strategic apportionment of the state corporate income tax : an applied general equilibrium analysis
Edmiston, Kelly D. - In: National tax journal 55 (2002) 2, pp. 239-262
Persistent link: https://www.econbiz.de/10001693548
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Partial basis indexation : an implicit response to tax deferral
Engler, Mitchell L. - In: Tax law review 53 (2000) 2, pp. 177-224
Persistent link: https://www.econbiz.de/10001492741