The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis

International Tax and Public Finance

Volumn 5, Issue 1, 1998, Pages 41-59

  Shackelford, Douglas ^a   Slemrod, Joel ^b  

^a UNIVERSITY OF NORTH CAROLINA   (United States)

^b UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Accounting for income taxes; Financial statements; Formula apportionment; Multinational taxation; Revenue estimates

Indexed keywords

EID: 0042582099     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1008664408465     Document Type: Article

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