State Apportionment

State Apportionment is a method in interstate taxation that allocates a multi-jurisdictional taxpayer’s income across states based on a formulaic distribution of economic activity, distinguishing it from allocation by domicile or transaction location.

48

Publications

2.1K

Citations

65

Authors

52

Institutions

Publications per year

2017–2026

2

Variants

Apportionment Of State Income

Authors

65

  1. MB
    Michel Balinski

    École Polytechnique, France

    6 publications · 155 citations

    6

    h-index

  2. HP
    H. P. Young

    Yale University, United States

    5 publications · 142 citations

    5

    h-index

  3. EV
    Edward V. Huntington

    Harvard University Press, United States

    4 publications · 79 citations

    4

    h-index

  4. GG
    Geoffrey Grimmett

    University of Cambridge, United Kingdom

    4 publications · 67 citations

    4

    h-index

  5. KD
    Kelly D. Edmiston

    Georgia State University, United States

    3 publications · 118 citations

    3

    h-index

1–5 of 65

Venues

  1. Proceedings of the National Academy of Sciences

    PNAS · 4 publications · 148 citations

    4

    h-index

  2. SSRN Electronic Journal

    Repository · 3 publications · 104 citations

    3

    h-index

  3. National Tax Journal

    NTJ · 3 publications · 214 citations

    3

    h-index

  4. American Mathematical Monthly

    3 publications · 63 citations

    3

    h-index

  5. Journal of the American Taxation Association

    3 publications · 144 citations

    3

    h-index

1–5