Equalizing tax bases or tax revenues under tax competition? The role of formula apportionment
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DOI: 10.1111/jpet.12319
Abstract: This paper contributes to the literature on fiscal equalization and corporate tax competition. The innovation is that we explicitly model multinational enterprises and a corporate tax system that is designed according to formula apportionment. Two… read more here.
Keywords: tax; formula; tax competition; equalization ... See more keywords