The weighting game : formula apportionment as an instrument of public policy
Year of publication: |
2000
|
---|---|
Authors: | Anand, Bharat N. ; Sansing, Richard C. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 53.2000, 2, p. 183-199
|
Subject: | Körperschaftsteuer | Corporate income tax | Ländersteuer | State tax | Internationales Steuerrecht | International tax law | Konzernbesteuerung | Group taxation | Steuerwettbewerb | Tax competition | Betriebliche Standortwahl | Firm location choice | Zwei-Länder-Modell | Two-country model | Theorie | Theory | USA | United States |
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