An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment

This paper examines how corporate taxation of multijurisdictional firms using formula apportionment affects the incentives faced by individual firms and individual states. We find that formula apportionment creates factor price distortions which vary in general among firms within a state, and in本文探讨了采用公式分配法（Formula Apportionment）对跨辖区企业征收公司税时，如何影响单个企业与单个辖区所面临的激励机制。研究发现，公式分配法会引发要素价格扭曲，且一般而言，同一辖区内不同企业间的扭曲程度存在差异，且