Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives?
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- Rosanne Altshuler & Harry Grubert, 2009. "Formula Apportionment: Is it better than the current system and are there better alternatives?," Working Papers 0901, Oxford University Centre for Business Taxation.
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Cited by:
- Dhammika Dharmapala, 2016.
"The Economics of Corporate and Business Tax Reform,"
CESifo Working Paper Series
5864, CESifo Group Munich.
- Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
- Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013.
"Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform,"
ZEW Discussion Papers
13-078, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-044, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Wildasin, David E., 2010.
"State Corporation Income Taxation: An Economic Perspective on Nexus,"
National Tax Journal,
National Tax Association, vol. 63(4), pages 903-924, December.
- David Wildasin, 2009. "State Corporation Income Taxation; An Economic Perspective on Nexus," Working Papers 2009-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
- David E. Wildasin, 2010. "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series 3218, CESifo Group Munich.
- David E.Wildasin, 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers 1011, Oxford University Centre for Business Taxation.
- Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
- Harry Grubert & Rosanne Altshuler, 2013.
"Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax,"
National Tax Journal,
National Tax Association, vol. 66(3), pages 671-712, September.
- Harry Grubert & Rosanne Altshuler, 2013. "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," Departmental Working Papers 201305, Rutgers University, Department of Economics.
- Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2017. "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research 220, arqus - Arbeitskreis Quantitative Steuerlehre.
- Raymond Mataloni & Kim Ruhl & Dylan Rassier & Fatih Guvenen, 2016.
"Offshore Profit Shifting and Domestic Productivity Measurement,"
2016 Meeting Papers
1382, Society for Economic Dynamics.
- Fatih Guvenen & Raymond J. Mataloni, Jr. & Dylan G. Rassier & Kim J. Ruhl, 2017. "Offshore Profit Shifting and Domestic Productivity Measurement," NBER Working Papers 23324, National Bureau of Economic Research, Inc.
- Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2017. "Offshore Profit Shifting and Domestic Productivity Measurement," BEA Working Papers 0139, Bureau of Economic Analysis.
- Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo Group Munich.
- Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015. "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research 199, arqus - Arbeitskreis Quantitative Steuerlehre.
- Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015. "Formula apportionment: Factor allocation and tax avoidance," Discussion Papers 2015/30, Free University Berlin, School of Business & Economics.
- Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," BEA Working Papers 0150, Bureau of Economic Analysis.
- repec:bpj:aelcon:v:7:y:2017:i:1:p:4:n:5 is not listed on IDEAS
- Harry Grubert, 2014. "Book Review: Fixing U.S. International Taxation by Daniel N. Shaviro (Oxford University Press, 2014, New York, Ny, 223 Pages)," National Tax Journal, National Tax Association, vol. 67(3), pages 745-754, September.
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