• Company taxation and tax spillovers: Separate accounting versus formula apportionment 

      Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Journal article; Peer reviewed, 2010)
      It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and ...
    • Symmetric tax competition under formula apportionment 

      Eggert, Wolfgang; Schjelderup, Guttorm (Report, Research report, 2002-11)
      This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...