Company Taxation and Tax Spillovers

Separate Accounting Versus Formula Apportionment

Søren Bo Nielsen, Pascalis Raimondos-Møller, Guttorm Schjelderup

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

OriginalsprogEngelsk
TidsskriftEuropean Economic Review
Vol/bind54
Udgave nummer1
Sider (fra-til)121-132
ISSN0014-2921
DOI
StatusUdgivet - 2010

Citer dette

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Company Taxation and Tax Spillovers : Separate Accounting Versus Formula Apportionment . / Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm .

I: European Economic Review, Bind 54, Nr. 1, 2010, s. 121-132 .

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

TY - JOUR

T1 - Company Taxation and Tax Spillovers

T2 - Separate Accounting Versus Formula Apportionment

AU - Nielsen, Søren Bo

AU - Raimondos-Møller, Pascalis

AU - Schjelderup, Guttorm

PY - 2010

Y1 - 2010

U2 - 10.1016/j.euroecorev.2009.06.005

DO - 10.1016/j.euroecorev.2009.06.005

M3 - Journal article

VL - 54

SP - 121

EP - 132

JO - European Economic Review

JF - European Economic Review

SN - 0014-2921

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