Blar i NHH Brage på emneord "formula apportionment"
Viser treff 1-2 av 2
-
Company taxation and tax spillovers: Separate accounting versus formula apportionment
(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
(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 ...