Concepedia

Formula Apportionment

Formula Apportionment is a method of allocating a multinational enterprise's global profits among jurisdictions using a predetermined formula based on economic activity indicators, such as sales, assets, and payroll, rather than relying on arm’s length pricing of intra-firm transactions.

70

Publications

2.6K

Citations

76

Authors

64

Institutions

Publications per year

2017–2026

5

Variants

Formula Apportionment Method

Parents

Publications

70

An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment

Roger Gordon, John D. Wilson · Econometrica · 1986 · 173 citations

, , +14

The Weighting Game: Formula Apportionment as an Instrument of Public Policy

Bharat N. Anand, Richard Sensing · National Tax Journal · 2000 · 109 citations

, , +15

Company taxation and tax spillovers: Separate accounting versus formula apportionment

Søren Bo Nielsen, Pascalis Raimondos, Guttorm Schjelderup · European Economic Review · 2009 · 102 citations

, , +16

The Effects of EU Formula Apportionment on Corporate Tax Revenues*

Simon Loretz · Fiscal Studies · 2008 · 91 citations

, , +11

<scp>Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices</scp>

Charles E. Hyde, Chongwoo Choe · Journal of Economics & Management Strategy · 2005 · 84 citations · Full text

, , +13

1–5 of 70

Authors

76

  1. MR
    Marco Runkel

    Ifo Institute for Economic Research, Germany

    9 publications · 274 citations

    9

    h-index

  2. GS
    Guttorm Schjelderup

    Norwegian School of Economics, Norway

    6 publications · 248 citations

    6

    h-index

  3. CF
    Clemens Fuest

    Ifo Institute for Economic Research, Germany

    4 publications · 185 citations

    4

    h-index

  4. RS
    Reuven S. Avi-Yonah

    University of Michigan, United States

    4 publications · 169 citations

    4

    h-index

  5. RD
    Ruud de Mooij

    International Monetary Fund, United States

    4 publications · 115 citations

    4

    h-index

1–5 of 76

Institutions

64

  1. Ifo Institute for Economic Research

    Munich, Germany

    13 h-index

    19 publications

    572 citations

  2. University of Oxford

    Oxford, United Kingdom

    9 h-index

    15 publications

    633 citations

  3. Norwegian School of Economics

    Bergen, Norway

    6 h-index

    7 publications

    284 citations

  4. University of Michigan

    Ann Arbor, United States

    5 h-index

    5 publications

    247 citations

  5. Otto-von-Guericke-Universität Magdeburg

    Magdeburg, Germany

    5 h-index

    5 publications

    128 citations

  6. Deutsche Bundesbank

    Frankfurt am Main, Germany

    3 h-index

    3 publications

    169 citations

  7. University of Siegen

    Siegen, Germany

    3 h-index

    3 publications

    121 citations

  8. CPB Netherlands Bureau for Economic Policy Analysis

    The Hague, The Netherlands

    3 h-index

    8 publications

    379 citations

1–8 of 64

Venues

  1. SSRN Electronic Journal

    Repository · 18 publications · 507 citations

    14

    h-index

  2. National Tax Journal

    NTJ · 7 publications · 289 citations

    7

    h-index

  3. International Tax and Public Finance

    6 publications · 327 citations

    6

    h-index

  4. European Economic Review

    4 publications · 196 citations

    4

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 2 publications · 27 citations

    2

    h-index

1–5