Novel Configuration of Formulary Apportionment Using the Correlated Random Effect Approach
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DOI: 10.18267/j.polek.1411
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- Douglas Shackelford & Joel Slemrod, 1998. "The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 41-59, February.
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"Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 1145-1184, December.
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More about this item
Keywords
Corporate taxation; formulary apportionment; correlated random effect;All these keywords.
JEL classification:
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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