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Volumn , Issue , 2009, Pages 319-344

Reforming corporate taxation in a global economy: A proposal to adopt formulary apportionment

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EID: 76049130079     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter
Times cited : (18)

References (27)
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    • U.S. Direct Investment Abroad. Comprehensive Financial and Operating Data
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    • Survey of Current Business
  • 8
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    • Corporate Tax Revenues in OECD Countries
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    • Clausing, Kimberly A. 2007a. “Corporate Tax Revenues in OECD Countries.” International Tax and Public Finance 14 (April): 115-33.
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    • Clausing, K.A.1
  • 10
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    • Will Corporate Income Taxation Survive?
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    • De Mooij, R.A.1
  • 11
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    • Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
    • de Mooij, Ruud A., and Sjef Ederveen. 2003. “Taxation and Foreign Direct Investment: A Synthesis of Empirical Research.” International Tax and Public Finance 10, no. 6: 673-93.
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    • De Mooij, R.A.1    Ederveen, S.2
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    • The Degradation of Reported Corporate Profits
    • Desai, Mihir. 2005. “The Degradation of Reported Corporate Profits.” Journal of Economic Perspectives 19, no. 4: 171-92.
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    • Desai, M.1
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    • Strategic Apportionment of the State Corporate Income Tax
    • Edmiston, Kelly D. 2002. “Strategic Apportionment of the State Corporate Income Tax.” National Tax Journal 55, no. 2: 239-62.
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    • March 5
    • Gnaedinger, Chuck, and Lisa M. Nadal. 2007. “Kovacs Optimistic on CCTB despite Opposition.” Tax Notes International 45 (March 5): 935.
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    • Gnaedinger, C.1    Nadal, L.M.2
  • 19
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    • Reprint. Amherst, N.Y.: Prometheus Books
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    • Competitive, Political, and Economic Factors Influencing State Tax Policy Changes
    • Omer, Thomas C., and Marjorie K. Shelley. 2004. “Competitive, Political, and Economic Factors Influencing State Tax Policy Changes.” Journal of the American Tax Association 26 (s-1): 103-26.
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    • Omer, T.C.1    Shelley, M.K.2
  • 22
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    • Shackleford, Douglas, and Joel Slemrod. 1998. “The Revenue Consequences of Using Formula Apportionment to Calculate U.S.- and Foreign-Source Income: A Firm-Level Analysis.” International Tax and Public Finance 5, no. 1: 41-59.
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    • Shackleford, D.1    Slemrod, J.2
  • 23
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    • Company Tax Reform in the European Union
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    • Sorensen, P.B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.