Concepedia

Headcount Apportionment

Headcount Apportionment is a method of allocating input tax credits in the context of partial exemption systems by distributing costs and entitlements in proportion to the number of employees or personnel engaged in taxable versus exempt activities.

3

Publications

175

Citations

4

Authors

2

Institutions

Publications per year

2017–2026

0

Parents

Publications

3

1–3 of 3

Authors

4

  1. MB
    Michel Balinski

    École Polytechnique, France

    2 publications · 156 citations

    2

    h-index

  2. HP
    H. P. Young

    Yale University, United States

    2 publications · 156 citations

    2

    h-index

  3. CM
    Christopher M. Mullin

    Integra (United States), United States

    1 publications · 19 citations

    1

    h-index

  4. KP
    Kent Phillippe

    American Association of Community Colleges, United States

    1 publications · 19 citations

    1

    h-index

1–4 of 4

Institutions

2

  1. City University of New York

    New York, United States

    1 h-index

    2 publications

    208 citations

  2. The Graduate Center, CUNY

    New York, United States

    1 h-index

    2 publications

    208 citations

1–2 of 2

Venues

  1. American Mathematical Monthly

    2 publications · 156 citations

    2

    h-index

1–1