remainder and the principle of Sainte-Laguë & Webster. The latter can be optimal for apportionment of states or districts that …

One of the aims of the new electoral law of Hungary has been to define a fairer apportionment into voting districts … split smaller towns and villages and not to cross county borders. We show that such an apportionment is mathematically … and using our efficient algorithm and the data of the 2010 national elections we determine the optimal apportionment. We …

corporate profit tax system and profits are regionally allocated using an apportionment formula. Two important results emerge in … that the recent shift by most states in the U.S. towards a formula apportionment that gives a higher weight to the sales …

Empirical studies of the economic effects of changes in state corporate income tax apportionment policies generally … weight (and uniformly lowering weights on payroll and property) in state corporate income tax apportionment formulae. The …

to apportionment by Webster's method, which minimizes the absolute difference of per capita representation between the … representation yielded by cumulative voting is identical to that obtained from apportionment by Jefferson's method, and for more than … apportionment. These results confirm the potential of cumulative voting to yield representation proportional or nearly proportional …

corporate profit tax system and profits are regionally allocated using an apportionment formula. Two important results emerge in … that the recent shift by most states in the U.S. towards a formula apportionment that gives a higher weight to the sales …

componentization being called apportionment. The necessity of value apportionment appeared along with the increased concern of the … State regarding the tax collection process, where the apportionment method was used in order to individualize the item …