Market-based Sourcing

Market-Based Sourcing is a principle in interstate taxation under which a taxpayer’s sales are attributed to the state where the buyer takes receipt of the property or receives the service, rather than where the seller is located, thereby determining tax liability based on the destination of economic activity.

9

Publications

464

Citations

23

Authors

12

Institutions

Publications per year

2017–2026

2

Variants

Market-based Sourcing Rule

Authors

23

  1. SV
    Satish V. Ukkusuri

    Purdue University West Lafayette, United States

    1 publications · 18 citations

    1

    h-index

  2. DW
    David W. Glenn

    University of Michigan, United States

    1 publications · 132 citations

    1

    h-index

  3. HM
    H. M. Abdul Aziz

    Purdue University West Lafayette, United States

    1 publications · 18 citations

    1

    h-index

  4. AB
    Athena Birkenberg

    University of Hohenheim, Germany

    1 publications · 88 citations

    1

    h-index

  5. KS
    K. Scott Swan

    William & Mary, United States

    1 publications · 15 citations

    1

    h-index

1–5 of 23

Venues

  1. Accounting Organizations and Society

    1 publications · 132 citations

    1

    h-index

  2. Food Policy

    1 publications · 30 citations

    1

    h-index

  3. Concurrent Engineering

    CERA · 1 publications · 11 citations

    1

    h-index

  4. Journal of Product Innovation Management

    1 publications · 15 citations

    1

    h-index

  5. British Food Journal

    1 publications · 133 citations

    1

    h-index

1–5