Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis

7 references·8 citing·45 second hop

FromToDepth

this work references cited by second hop

References

2019American Economic Review10,902 cited
1921Survey of current business2,134 cited
1972The property tax: An excise tax or a profits tax?379 cited
2000Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment204 cited
1986An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment167 cited
1998Taxes, organizational form, and the deadweight loss of the corporate income tax115 cited
2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited

Cited by

2007A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project47 cited
2009Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies44 cited
2007On the Extent, Growth, and Efficiency Consequences of State Business Tax Planning33 cited
2010THE EFFECTS OF STATE TAX STRUCTURE ON BUSINESS ORGANIZATIONAL FORM27 cited
2005The Disappearing State Corporate Income Tax27 cited
2005Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?26 cited
2007Will Corporate Tax Consolidation Improve Efficiency in the EU?26 cited
2006

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Economic Effects of Apportionment Formula Changes

22 cited