The downside of formula apportionment: evidence on factor demand distortions
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Bibliographic InfoArticle provided by Springer in its journal International Tax and Public Finance.
Volume (Year): 17 (2010)
Issue (Month): 3 (June)
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Web page: http://www.springerlink.com/link.asp?id=102915
Corporate taxation; Formula apportionment; Micro data; H32; H73;
Find related papers by JEL classification:
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
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