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Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment

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This work undertakes a comprehensive analysis of the U.S. state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through accounting strategies that manipulate where income is booked, it may...

Persistent link: https://www.econbiz.de/10012938205

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Lessons for International Tax Reform from the US State Experience Under Formulary Apportionment

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This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through accounting strategies that manipulate where income is booked, it may...

Persistent link: https://www.econbiz.de/10013053947

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