The effect of the formulary apportionment system on state-level economic development and multijurisdictional tax planning
Teresa Lightner
| Year of publication: |
1999
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|---|---|
| Authors: | Lightner, Teresa |
| 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. 21.1999, Suppl, p. 42-57
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| Subject: | unitary taxation | Körperschaftsteuer | Corporate income tax | Ländersteuer | State tax | Regionalentwicklung | Regional development | Besteuerungsverfahren | Taxation procedure | Fertigungsberufe | Manufacturing occupations | USA | United States | 1990-1995 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | In: The journal of the American Taxation Association |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001495890