Analysis of a Change to the Corporate Income Tax Apportionment Formula, An

• Policy Memorandum Version
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• November 28, 2004 Create Date
• November 13, 2018 Last Updated

Policy Memorandum, November 28, 2004, Lakshmi Pandey, David L. Sjoquist
This memorandum provides an estimate of the revenue effect of a change in the corporate income tax apportionment fomula from double-weighted sales factor to a single factor formula.