The effect of state income tax apportionment and tax incentives on new capital expenditures

Journal of the American Taxation Association

Volumn 25, Issue , 2003, Pages 1-25

  Gupta, Sanjay ^a   Hofmann, Mary Ann ^b  

^a ARIZONA STATE UNIVERSITY   (United States)

^b ANDREWS UNIVERSITY   (United States)

Author keywords

Apportionment formula; State taxation; Tax incentives; Throwback rule; Unitary business principle

Indexed keywords

EID: 2942743800     PISSN: 01989073     EISSN: 15588017     Source Type: Journal    
DOI: 10.2308/jata.2003.25.s-1.1     Document Type: Article

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