Income misattribution under formula apportionment

European Economic Review

Volumn 54, Issue 1, 2010, Pages 108-120

  Hines Jr , James R ^a  

^a UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Formulary apportionment methods; International taxation; Taxation of multinational corporations

Indexed keywords

EMPLOYMENT; ESTIMATION METHOD; INCOME; MULTINATIONAL ENTERPRISE; TAX SYSTEM;

EUROPE;

EID: 73549097283     PISSN: 00142921     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.euroecorev.2009.08.011     Document Type: Review

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