References

• 2001The Modern VAT453 cited
• 2003Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada331 cited
• 1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment169 cited
• 2003Company Tax Reform in the European Union143 cited
• 1998State and provincial corporate tax planning: income shifting and sales apportionment factor management137 cited
• 2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
• 2004The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States77 cited
• 2004Corporate Tax Harmonization in Europe: It's All About Compliance76 cited
• 2003Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?76 cited
• 2007The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation73 cited
• 2003The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures58 cited
• 1998The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis57 cited
• 2003Exploring Formula Allocation for the European Union54 cited
• 1972Value added tax