An Assessment of Global Formula Apportionment

2021 ◽  
pp. 000-000
Author(s):  
Ruud De Mooij ◽  
Li Liu ◽  
Dinar Prihardini
Keyword(s):  
Formula Apportionment

Income misattribution under formula apportionment

2010 ◽  
Vol 54 (1) ◽  
pp. 108-120 ◽  
Author(s):  
James R. Hines
Keyword(s):  
Formula Apportionment

An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment

Econometrica ◽  
1986 ◽  
Vol 54 (6) ◽  
pp. 1357 ◽  
Author(s):  
Roger Gordon ◽  
John D. Wilson
Keyword(s):  
Income Taxation ◽  
Corporate Income Taxation ◽  
Formula Apportionment

scholarly journals Income Misattribution under Formula Apportionment

2009 ◽  
Author(s):  
James Hines
Keyword(s):  
Formula Apportionment

Estimating Impact of Formula Apportionment on Allocation of Worldwide Income and the Potential for Double Taxation

2006 ◽  
Vol 19 ◽  
pp. 115-144 ◽  
Author(s):  
Kevin Devine ◽  
Priscilla O’Clock ◽  
Lloyd “Pat” Seaton
Keyword(s):  
Double Taxation ◽  
Formula Apportionment

Ending the Tax Haven Scandals

2009 ◽  
Vol 9 (3) ◽  
pp. 1850175 ◽  
Author(s):  
Robert T. Kudrle
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Avoidance ◽  
Personal Income Tax ◽  
Corporate Tax ◽  
Formula Apportionment ◽  
Automatic Information ◽  
Tax Haven ◽  
The World ◽  
Taking Action

States around the world appear more determined than ever to end tax haven abuse. The new U.S. administration, for example, is taking action against both major tax haven problems: corporation income tax avoidance and personal income tax evasion. Some progress may be made. This essay argues, however, that only radically new policy will likely suffice either to shore up corporate tax revenues or to sharply diminish evasion. Global formula apportionment is needed if the corporate income tax is to be preserved, and only a combination of automatic information sharing among governments and source withholding can stamp out evasion. As in most areas of international economic policy, U.S. leadership is essential.

scholarly journals Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions

2007 ◽  
Author(s):  
Jan Thomas Martini ◽  
Rainer Niemann ◽  
Dirk Simons
Keyword(s):  
Transfer Pricing ◽  
Production Decisions ◽  
Formula Apportionment

European Group Taxation - Formula Apportionment versus Current Inclusion

2007 ◽  
Author(s):  
Ulrich Schreiber ◽  
Gregor Fuehrich
Keyword(s):  
Formula Apportionment ◽  
Group Taxation ◽  
European Group
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