Concepedia

Apportionment Formula Design

Apportionment Formula Design is a methodological framework within interstate taxation that specifies the systematic approach for allocating a multistate taxpayer’s income across jurisdictions based on weighted factors such as property, payroll, and sales, distinguishing it from other tax allocation mechanisms by its reliance on quantitative formulae to ensure equitable tax liability distribution.

17

Publications

482

Citations

26

Authors

14

Institutions

Publications per year

2017–2026

1

Parents

Publications

17

The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis

Douglas A. Shackelford, Joel Slemrod · International Tax and Public Finance · 1998 · 60 citations

, , +13

Income misattribution under formula apportionment

James R. Hines · European Economic Review · 2009 · 60 citations

, , +9

Profit tax competition and formula apportionment

Rüdiger Pethig, Andreas Wagener · International Tax and Public Finance · 2007 · 49 citations

, , +14

Formulary Apportionment – Myths and Prospects

Reuven S. Avi-Yonah, Ilan Benshalom · World Tax Journal · 2011 · 40 citations · Full text

, , +3

THE CHOICE OF APPORTIONMENT FACTORS UNDER FORMULA APPORTIONMENT*

Marco Runkel, Guttorm Schjelderup · International Economic Review · 2011 · 36 citations

, , +11

1–5 of 17

Authors

26

  1. GS
    Guttorm Schjelderup

    Norwegian School of Economics, Norway

    2 publications · 49 citations

    2

    h-index

  2. MR
    Marco Runkel

    Ifo Institute for Economic Research, Germany

    2 publications · 49 citations

    2

    h-index

  3. AW
    Andreas Wagener

    Leibniz University Hannover, Germany

    2 publications · 81 citations

    2

    h-index

  4. RP
    Rüdiger Pethig

    University of Siegen, Germany

    2 publications · 81 citations

    2

    h-index

  5. EV
    Edward V. Huntington

    Harvard University Press, United States

    2 publications · 35 citations

    2

    h-index

1–5 of 26

Institutions

14

  1. University of Michigan

    Ann Arbor, United States

    3 h-index

    3 publications

    160 citations

  2. Norwegian School of Economics

    Bergen, Norway

    2 h-index

    3 publications

    85 citations

  3. Leibniz University Hannover

    Hanover, Germany

    2 h-index

    2 publications

    81 citations

  4. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    3 publications

    77 citations

  5. University of Siegen

    Siegen, Germany

    2 h-index

    2 publications

    81 citations

  6. West Virginia University

    Morgantown, United States

    1 h-index

    1 publications

    24 citations

  7. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    1 h-index

    1 publications

    60 citations

  8. ETH Zurich

    Zurich, Switzerland

    1 h-index

    2 publications

    30 citations

1–8 of 14

Venues

  1. European Economic Review

    3 publications · 94 citations

    3

    h-index

  2. International Tax and Public Finance

    2 publications · 109 citations

    2

    h-index

  3. 2

    h-index

  4. SSRN Electronic Journal

    Repository · 2 publications · 45 citations

    2

    h-index

  5. Mathematical Social Sciences

    1 publications · 10 citations

    1

    h-index

1–5