The downside of formula apportionment: evidence on factor demand distortions
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More about this item
KeywordsCorporate taxation; Formula apportionment; Micro data; H32; H73;
- 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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