Unitary taxation: A search for fairness

Unitary taxation: A search for fairness

Business and government remain deeply divided over unitary taxation, especially concerning whether it is the fairest method of taxing firms doing business in more than one state or country. Courts have come down on both sides of the question.

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Bibliographische Detailangaben
Veröffentlicht in:Business horizons 1988-03, Vol.31 (2), p.45-50
Hauptverfasser: Wasson, Hilda C., Weigand, Robert E.
Format: Artikel
Sprache:eng
Schlagworte:
Analysis
Corporate income tax
Federal court decisions
Foreign corporations in the US
Implications
International business enterprises
Multinational corporations
Preemption
Sovereignty
State court decisions
State rights
State taxation
State taxes
Supreme Court decisions
Taxation
Unitary taxation
Unitary taxes
United States
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Beschreibung
Zusammenfassung:Business and government remain deeply divided over unitary taxation, especially concerning whether it is the fairest method of taxing firms doing business in more than one state or country. Courts have come down on both sides of the question.
ISSN:0007-6813
1873-6068
DOI:10.1016/0007-6813(88)90080-8