State Corporation Tax Income Apportionment Formulas

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 specific apportionment formulas that are suitable for their situation

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Year of publication:	2020
Authors:	Li, Junyi
Publisher:	[S.l.] : SSRN
Subject:	Körperschaftsteuer \| Corporate income tax \| Theorie \| Theory \| Unternehmensbesteuerung \| Corporate taxation \| Ländersteuer \| State tax \| Besteuerungsverfahren \| Taxation procedure \| Einkommensteuer \| Income tax \| Konzernbesteuerung \| Group taxation

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Extent:	1 Online-Ressource (9 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 13, 2020 erstellt
Other identifiers:	10.2139/ssrn.3710306 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014092428