Defining a Unitary Business: An Economist's View
收藏NBER1983-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1125
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资源简介：
The definition of a unitary business has figured prominently in several recent decisions of the U.S. Supreme Court on the constitutionality of state corporate income taxes. This paper employs economic analysis to frame a three part test of whether a unitary business exists. Underlying the tests is
提供机构：
美国国家经济研究局
创建时间：
1983-05-01
