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Taxation under Formula Apportionment—Tax Competition, Tax Incidence, and the Choice of Apportionment Factors

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References

1986Pigou, Tiebout, property taxation, and the underprovision of local public goods1,673 cited
1999Theories of Tax Competition1,661 cited
1986A theory of interregional tax competition1,154 cited
1996Tax competition and Leviathan596 cited
1990Taxation in the global economy194 cited
1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment169 cited
2000Labor-Market Integration, Investment in Risky Human Capital, and Fiscal Competition122 cited
2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
1978Factor prices may be constant but factor returns are not105 cited
2003Symmetric Tax Competition under Formula Apportionment48 cited
2002Strategic Apportionment of the State Corporate Income Tax39 cited

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2017Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?14 cited

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