Unitary Taxation and Formulary Apportionment. Estimation of Global Revenue Implications and Review of Wider Consequence

Simon Loretz

in WIFO Studies from WIFO

Abstract: This project reviews the revenue implications of the introduction of a global implementation of unitary taxation and formula apportionment. The combination of a various sources of firm-level data allows to learn more about the channels and the extent of the reallocation of tax revenues. The empirical estimates are embedded in a comprehensive review of the existing literature and a discussion of wider implications.

Date: 2025 Written 2024-07-15
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Persistent link: https://EconPapers.repec.org/RePEc:wfo:wstudy:53209586

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