The effect of state income tax apportionment and tax incentives on new capital expenditures
Year of publication: |
2003
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Authors: | Gupta, Sanjay ; Hofmann, Mary Ann |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 25.2003, Suppl., p. 1-25
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Subject: | unitary taxation | Körperschaftsteuer | Corporate income tax | Ländersteuer | State tax | Investition | Investment | Steuerwettbewerb | Tax competition | USA | United States | 1983-1996 |
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