-
1
-
-
0008528242
-
The weighting game: Formula apportionment as an instrument of public policy
-
Anand, Bharat N., and Richard Sansing. 2000. The weighting game: Formula apportionment as an instrument of public policy. National Tax Journal 53 (2): 183-99.
-
(2000)
National Tax Journal
, vol.53
, Issue.2
, pp. 183-199
-
-
Anand, B.N.1
Sansing, R.2
-
3
-
-
84888080595
-
Business location decisions in the United States: Estimates of the effects of unionization, taxes, and other characteristics of states
-
Bartik, Timothy J. 1985. Business location decisions in the United States: Estimates of the effects of unionization, taxes, and other characteristics of states. Journal of Business and Economic Statistics 3 (1): 14-22.
-
(1985)
Journal of Business and Economic Statistics
, vol.3
, Issue.1
, pp. 14-22
-
-
Bartik, T.J.1
-
5
-
-
18844418225
-
The disappearing state corporate income tax
-
Cornia, Gary, Kelly D. Edmiston, David L. Sjoquist, and Sally Wallace. 2005. The disappearing state corporate income tax. National Tax Journal 58 (1): 115-38.
-
(2005)
National Tax Journal
, vol.58
, Issue.1
, pp. 115-138
-
-
Cornia, G.1
Edmiston, K.D.2
Sjoquist, D.L.3
Wallace, S.4
-
6
-
-
0031206571
-
The determinants of organizational form changes: Evidence and implications from real estate
-
Damadaran, Aswath, John Kose, and Crocker H Liu. 1997. The determinants of organizational form changes: Evidence and implications from real estate. Journal of Financial Economics 45(2): 169-92.
-
(1997)
Journal of Financial Economics
, vol.45
, Issue.2
, pp. 169-192
-
-
Damadaran, A.1
Kose, J.2
Liu, C.H.3
-
7
-
-
1542680661
-
The corporate profit base, tax sheltering activity, and the changing nature of employee compensation
-
Cambridge, MA
-
Desai, Mihir A. 2002. The corporate profit base, tax sheltering activity, and the changing nature of employee compensation. National Bureau of Economic Research Working Paper, Cambridge, MA.
-
(2002)
National Bureau of Economic Research Working Paper
-
-
Desai, M.A.1
-
9
-
-
0041073787
-
Strategic apportionment of the state corporate income tax
-
Edmiston, Kelly D. 2002. Strategic apportionment of the state corporate income tax. National Tax Journal 55 (2): 239-62.
-
(2002)
National Tax Journal
, vol.55
, Issue.2
, pp. 239-262
-
-
Edmiston, K.D.1
-
10
-
-
0040478172
-
Attention LLC members: Is nexus a foregone conclusion?
-
Fay, Elisa, and Sharlene Amitay. 2001. Attention LLC members: Is nexus a foregone conclusion? State Tax Notes 67 (37): 821-26.
-
(2001)
State Tax Notes
, vol.67
, Issue.37
, pp. 821-826
-
-
Fay, E.1
Amitay, S.2
-
11
-
-
0039486412
-
State corporate tax revenue trends: Causes and possible solutions
-
Fox, William F., and LeAnn Luna. 2002. State corporate tax revenue trends: Causes and possible solutions. National Tax Journal 55 (3): 491-508.
-
(2002)
National Tax Journal
, vol.55
, Issue.3
, pp. 491-508
-
-
Fox, W.F.1
Luna, L.2
-
12
-
-
38149148287
-
Taxes, financial decisions and organizational form: Evidence from publicly traded partnerships
-
Gentry, William. 1994. Taxes, financial decisions and organizational form: Evidence from publicly traded partnerships. Journal of Public Economics 53 (2): 223-44.
-
(1994)
Journal of Public Economics
, vol.53
, Issue.2
, pp. 223-244
-
-
Gentry, W.1
-
13
-
-
0039293381
-
The impact and inefficiency of the corporate income tax: Evidence from state organizational form data
-
Cambridge, MA
-
Goolsbee, Austan. 2002. The impact and inefficiency of the corporate income tax: Evidence from state organizational form data. National Bureau of Economic Research Working Paper, Cambridge, MA.
-
(2002)
National Bureau of Economic Research Working Paper
-
-
Goolsbee, A.1
-
14
-
-
0009781315
-
Coveting thy neighbor's manufacturing: The dilemma of state income apportionment
-
Goolsbee, Austan, and Edward L. Maydew. 2000. Coveting thy neighbor's manufacturing: The dilemma of state income apportionment. Journal of Public Economics 75 (1): 125-43.
-
(2000)
Journal of Public Economics
, vol.75
, Issue.1
, pp. 125-143
-
-
Goolsbee, A.1
Maydew, E.L.2
-
15
-
-
0001120538
-
Tax distortions to the choice of organizational form
-
Gordon, Roger H., and Jeffrey K. MacKie-Mason. 1994. Tax distortions to the choice of organizational form. Journal of Public Economics 55 (2): 279-306.
-
(1994)
Journal of Public Economics
, vol.55
, Issue.2
, pp. 279-306
-
-
Gordon, R.H.1
MacKie-Mason, J.K.2
-
16
-
-
0001173481
-
An examination of multijurisdictional corporate income taxation under formula apportionment
-
Gordon, Roger, and John D. Wilson. 1986. An examination of multijurisdictional corporate income taxation under formula apportionment. Econometrica 54 (6): 1357-73.
-
(1986)
Econometrica
, vol.54
, Issue.6
, pp. 1357-1373
-
-
Gordon, R.1
Wilson, J.D.2
-
17
-
-
0002870929
-
Taxes and organizational form: A comparison of corporations and master limited partnerships
-
Guenther, David. 1992. Taxes and organizational form: A comparison of corporations and master limited partnerships. Accounting Review 67 (1): 17-45.
-
(1992)
Accounting Review
, vol.67
, Issue.1
, pp. 17-45
-
-
Guenther, D.1
-
18
-
-
2942743800
-
The effect of state income tax apportionment and tax incentives on new capital expenditures
-
Gupta, Sanjay, and Mary Ann Hoffman. 2003. The effect of state income tax apportionment and tax incentives on new capital expenditures. Journal of the American Taxation Association 25 (Suppl.): 1-25.
-
(2003)
Journal of the American Taxation Association
, vol.25
, Issue.SUPPL.
, pp. 1-25
-
-
Gupta, S.1
Hoffman, M.A.2
-
19
-
-
27744482419
-
Passthrough nexus? Nexus issues for nonresident corporate partners, members, and shareholders
-
Haas, June S. 2003. Passthrough nexus? Nexus issues for nonresident corporate partners, members, and shareholders. State Tax Notes 28 (6): 561-66.
-
(2003)
State Tax Notes
, vol.28
, Issue.6
, pp. 561-566
-
-
Haas, J.S.1
-
20
-
-
17644405123
-
An empirical analysis of intergovernmental tax interaction: The case of business income taxes in Canada
-
Hayashi, Masayoshi, and Robin Boadway. 2001. An empirical analysis of intergovernmental tax interaction: The case of business income taxes in Canada. Canadian Journal of Economics 34 (2): 481-503.
-
(2001)
Canadian Journal of Economics
, vol.34
, Issue.2
, pp. 481-503
-
-
Hayashi, M.1
Boadway, R.2
-
21
-
-
0000471641
-
State and provincial corporate tax planning: Income shifting and sales apportionment factor management
-
Klassen, Kenneth J., and Douglas A. Shackelford. 1998. State and provincial corporate tax planning: Income shifting and sales apportionment factor management. Journal of Accounting and Economics 25 (3): 385-406.
-
(1998)
Journal of Accounting and Economics
, vol.25
, Issue.3
, pp. 385-406
-
-
Klassen, K.J.1
Shackelford, D.A.2
-
22
-
-
18844383545
-
When is it constitutional for states to tax nonresident members of limited liability companies?
-
Lowy, Peter A., and Juan F. Vasquez Jr. 2003. When is it constitutional for states to tax nonresident members of limited liability companies? State Tax Notes 28 (7): 633-44.
-
(2003)
State Tax Notes
, vol.28
, Issue.7
, pp. 633-644
-
-
Lowy Peter, A.1
Vasquez Jr., J.F.2
-
23
-
-
18844366509
-
Corporate tax avoidance strategies and states' efforts to prevent abuses
-
Luna, LeAnn. 2004. Corporate tax avoidance strategies and states' efforts to prevent abuses. Journal of Multistate Taxation and Incentives 14 (2): 6-17, 46-47.
-
(2004)
Journal of Multistate Taxation and Incentives
, vol.14
, Issue.2
, pp. 6-17
-
-
Luna, L.1
-
24
-
-
23044533847
-
Designing a combined reporting regime for a state corporate income tax: A case study of Louisiana
-
McIntyre, Micheal J., Paul Mines, and Richard D. Pomp. 2001. Designing a combined reporting regime for a state corporate income tax: A case study of Louisiana. Louisiana Law Review 61:699-761.
-
(2001)
Louisiana Law Review
, vol.61
, pp. 699-761
-
-
McIntyre, M.J.1
Mines, P.2
Pomp, R.D.3
-
25
-
-
0038694450
-
The influence of tax costs on organizational choice in the natural resource industry
-
Omer, Thomas C., George Plesko, and Marjorie K. Shelley. 2000. The influence of tax costs on organizational choice in the natural resource industry. Journal of the American Taxation Association 22 (1): 38-55.
-
(2000)
Journal of the American Taxation Association
, vol.22
, Issue.1
, pp. 38-55
-
-
Omer, T.C.1
Plesko, G.2
Shelley, M.K.3
-
26
-
-
84970296874
-
Corporate taxation and the financial characteristics of firms
-
Plesko, George A. 1994. Corporate taxation and the financial characteristics of firms. Public Finance Quarterly 22 (3): 311-34.
-
(1994)
Public Finance Quarterly
, vol.22
, Issue.3
, pp. 311-334
-
-
Plesko, G.A.1
-
27
-
-
0039885301
-
The future of the state corporate income tax: Reflections (and confessions) of a tax lawyer
-
ed. David Brunori. Washington, DC: Urban Institute Press
-
Pomp, Richard D. 1998. The future of the state corporate income tax: Reflections (and confessions) of a tax lawyer. In The future of state taxation, ed. David Brunori, 49-72. Washington, DC: Urban Institute Press.
-
(1998)
The Future of State Taxation
, pp. 49-72
-
-
Pomp, R.D.1
-
28
-
-
0040882932
-
Organizational form in the property-liability insurance industry
-
Regan, Lareen, and Larry Y. Tzeng. 1999. Organizational form in the property-liability insurance industry. Journal of Risk and Insurance 66 (2): 253-73.
-
(1999)
Journal of Risk and Insurance
, vol.66
, Issue.2
, pp. 253-273
-
-
Regan, L.1
Tzeng, L.Y.2
-
30
-
-
0001889167
-
Corporate characteristics associated with master limited partnership formation
-
Terando, William D., and Thomas C. Omer. 1993. Corporate characteristics associated with master limited partnership formation. Journal of the American Taxation Association 15(1): 23-45.
-
(1993)
Journal of the American Taxation Association
, vol.15
, Issue.1
, pp. 23-45
-
-
Terando, W.D.1
Omer, T.C.2
-
31
-
-
0040955073
-
Taxation and economic development: The state of the economic literature
-
Wasylenko, Michael. 1997. Taxation and economic development: The state of the economic literature. New England Economic Review, March/April, pp. 37-52.
-
(1997)
New England Economic Review
, vol.MARCH-APRIL
, pp. 37-52
-
-
Wasylenko, M.1
-
32
-
-
27744569639
-
LIFO recapture on conversion from C corporation to S corporation: An S corporation penalty and failure in tax policy
-
Watkinson, Troy S. 1989. LIFO recapture on conversion from C corporation to S corporation: An S corporation penalty and failure in tax policy. The Tax Lawyer 42 (3): 841-58.
-
(1989)
The Tax Lawyer
, vol.42
, Issue.3
, pp. 841-858
-
-
Watkinson, T.S.1
|