Implementing State Corporate Income Taxes in the Digital Age
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DOI: 10.17310/ntj.2000.4S2.02
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- Charles E. McLure Jr., 1981. "The Elusive Incidence of the Corporate Income Tax: The State Case," Public Finance Review, , vol. 9(4), pages 395-413, October.
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Cited by:
- Rahul Mukherji, 2002. "Governing The Taxation Of Digitized Trade," ASARC Working Papers 2002-05, The Australian National University, Australia South Asia Research Centre.
- Charles E. McLure, Jr., 2002. "Thinking Straight about the Taxation of Electronic Commerce: Tax Principles, Compliance Problems, and Nexus," NBER Chapters, in: Tax Policy and the Economy, Volume 16, pages 115-140, National Bureau of Economic Research, Inc.
- Joann Martens Weiner, 2005. "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers 8, Directorate General Taxation and Customs Union, European Commission, revised Mar 2005.
- Charles E. McLure, Jr., 2008. "Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 22, pages 151-195, National Bureau of Economic Research, Inc.
- Michael Smart & Francois Vaillancourt, 2021. "Allocating taxable income for provincial corporate income taxation in Canada, 2015-2017: practice and analysis," SPP Briefing Papers, The School of Public Policy, University of Calgary, vol. 14(3), January.
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