Why the European union should adopt formula apportionment with a sales factor

Scandinavian Journal of Economics

Volumn 110, Issue 3, 2008, Pages 567-589

  Eichner, Thomas ^a   Runkel, Marco ^b  

^a BIELEFELD UNIVERSITY   (Germany)

^b OTTO VON GUERICKE UNIVERSITY   (Germany)

Author keywords

Apportionment factors; Formula apportionment; Separate accounting

Indexed keywords

EMPIRICAL ANALYSIS; EUROPEAN UNION; FISCAL POLICY; INCOME; MULTINATIONAL ENTERPRISE; TAX SYSTEM;

EID: 52649083176     PISSN: 03470520     EISSN: 14679442     Source Type: Journal    
DOI: 10.1111/j.1467-9442.2008.00551.x     Document Type: Article

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