Working Paper
Nexus, throwbacks, and the weighting game
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;
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File(s): File format is application/pdf http://www.kansascityfed.org/publicat/cap/Edmiston_WP_NexusThrowbacks05.pdf
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Bibliographic Information
Provider: Federal Reserve Bank of Kansas City
Part of Series: Community Affairs Research Working Paper
Publication Date: 2004
Number: 2005-02