Income Misattribution under Formula Apportionment
收藏NBER2009-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w15185
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资源简介：
Alternatives to the current system of separate tax accounting, such as the proposed Common Consolidated Corporate Tax Base in Europe, would apportion a firm's worldwide profits using formulas based on the location of employment, capital or sales. This paper offers a new method of evaluating the
提供机构：
美国国家经济研究局
创建时间：
2009-07-01
