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Strategic Apportionment of the State Corporate Income Tax

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References

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2008(Small) Business Activity and State Economic Growth: Does Size Matter?62 cited
2007On the Extent, Growth, and Efficiency Consequences of State Business Tax Planning33 cited
2005Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada32 cited
2010THE EFFECTS OF STATE TAX STRUCTURE ON BUSINESS ORGANIZATIONAL FORM27 cited
2005The Disappearing State Corporate Income Tax27 cited

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2005Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?26 cited

2007Will Corporate Tax Consolidation Improve Efficiency in the EU?26 cited

2010Corporate Tax Consolidation and Enhanced Cooperation in the European Union*23 cited

2006Economic Effects of Apportionment Formula Changes22 cited

2001The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures18 cited