Formula apportionment: Factor allocation and tax avoidance
Year of publication: |
2015
|
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Authors: | Eichfelder, Sebastian ; Hechtner, Frank ; Hundsdoerfer, Jochen |
Publisher: |
Berlin : Arbeitskreis Quantitative Steuerlehre (arqus) |
Subject: | Factor Allocation | Formula Apportionment | Profit Shifting | Tax Avoidance |
Series: | arqus Discussion Paper ; 199 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 841276935 [GVK] hdl:10419/123505 [Handle] RePEc:zbw:arqudp:199 [RePEc] |
Classification: | H32 - Firm ; H71 - State and Local Taxation, Subsidies, and Revenue ; H73 - Interjurisdictional Differentials and Their Effects ; J61 - Geographic Labor Mobility; Immigrant Workers |
Source: |
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian, (2015)
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