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~isPartOf:"Discussion paper series / IZA"
~isPartOf:"Public finance review : PFR"
~isPartOf:"Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften"
~isPartOf:"World tax journal : WTJ"
~subject:"Körperschaftsteuer"
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1
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essentials
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ECONIS (ZBW)
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1
What factors entice states to manipulate corporate income tax apportionment formulas?
Deskins, John
;
Hill, Brian C.
- In:
Public finance review : PFR
51
(
2023
)
5
,
pp. 669-687
Persistent link: https://www.econbiz.de/10014368355
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2
State tax haven legislation and corporate income tax revenues
Lusch, Stephen J.
;
Stekelberg, James
- In:
Public finance review : PFR
48
(
2020
)
3
,
pp. 354-383
Persistent link: https://www.econbiz.de/10012213437
Saved in:
3
Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
Saved in:
4
Economic effects of apportionment formula changes : results from a panel of corporate income tax returns
Edmiston, Kelly D.
;
Granado, F. Javier Arze del
- In:
Public finance review : PFR
34
(
2006
)
5
,
pp. 483-504
Persistent link: https://www.econbiz.de/10003374199
Saved in:
5
Interjurisdictional taxation and attribution rules
Conrad, Robert F.
- In:
Public finance review : PFR
34
(
2006
)
5
,
pp. 505-526
Persistent link: https://www.econbiz.de/10003374201
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