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The Weighting Game: Formula Apportionment as an Instrument of Public Policy

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References

2000Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment204 cited
1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment169 cited
1986An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment167 cited
1998State and provincial corporate tax planning: income shifting and sales apportionment factor management137 cited

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2009Company taxation and tax spillovers: Separate accounting versus formula apportionment98 cited
2002Corporate multistate tax planning: benefits of multiple jurisdictions95 cited
2008The Effects of EU Formula Apportionment on Corporate Tax Revenues*88 cited
2006Company tax reform with a water's edge76 cited
2004Corporate tax systems, multinational enterprises, and economic integration69 cited
1998Coveting Thy Neighbor's Manuafacturing: The Dilemma of State Income Apportionment64 cited
2009Income misattribution under formula apportionment59 cited
2003The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures58 cited
2006Book-Tax Conformity: Implications for Multinational Firms54 cited
2003Exploring Formula Allocation for the European Union54 cited

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2016THE U.S. STATE EXPERIENCE UNDER FORMULARY APPORTIONMENT: ARE THERE LESSONS FOR INTERNATIONAL REFORM?50 cited

2002Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis48 cited

2006Who Benefits from Inconsistent Multinational Tax Transfer‐Pricing Rules?*48 cited

2003Symmetric Tax Competition under Formula Apportionment48 cited

2007Profit tax competition and formula apportionment47 cited

2009Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies44 cited