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Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment

Journal of Public Economics, no. 1 (2000): 125-143

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This paper investigates the economic impact of the apportionment formulae used to divide corporate income taxes among the states. Most apportionment formulae, by including payroll, turn the state corporate income tax at least partially into a payroll tax. Using panel data from 1978–1994, the results show that this distortion has an import...更多

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