This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both ...

Alternative apportionment provides state tax authorities and taxpayers the ability to obtain ad hoc relief if the standard apportionment formula fails to fairly reflect the extent of the taxpayer’s ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

This paper analyzes how the presence of corporate income taxation with formula apportionment affects public-input provision. In a federation endowed with a fixed amount of mobile capital, ...

This is the last of four posts that discuss the original legal force of the terms the Constitution employs to denote financial exactions. This series is based, for the most part, on my forthcoming ...

Forbes contributors publish independent expert analyses and insights. Ryan Finley writes about transfer pricing and international tax. Coca-Cola has finally filed its long-awaited brief with the ...

The news that six states will gain seats in the House of Representatives and another seven will lose seats, thanks to new Census numbers, was widely reported. What was missed is that the inclusion of ...