Nexus, throwbacks, and the weighting game
Kelly Edmiston ()
No 2005-02, Community Affairs Research Working Paper from Federal Reserve Bank of Kansas City
Abstract:
This paper modifies a model proposed by Anand and Sansing (2000) to explain why states have chosen different formulas for corporate income apportionment. I demonstrate that nexus assumptions and allocation rules can have significant effects on the outcomes of the model, and are important considerations in analyzing the impetus for and effects of apportionment competition.
Keywords: Corporations (search for similar items in EconPapers)
Date: 2004
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