Coveting Thy Neighbor's Manuafacturing: The Dilemma of State Income Apportionment
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下载链接：
https://www.nber.org/papers/w6614
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资源简介：
This paper investigates the economic impact of the apportionment formulae used to divide corporate income taxes among the states. Most apportionment formulae, by including payroll, turn the state corporate income tax at least partially into a payroll tax. Using panel data from 1978 - 1994, the
提供机构：
美国国家经济研究局
创建时间：
1998-06-01
