Company Taxation and Tax Spillovers: Separate Accounting Versus Formula Apportionment

Søren Bo Nielsen, Pascalis Raimondos-Møller, Guttorm Schjelderup

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@article{adc93e7d909d444f818e10349947443c,

title = "Company Taxation and Tax Spillovers: Separate Accounting Versus Formula Apportionment ",

author = "Nielsen, {S{\o}ren Bo} and Pascalis Raimondos-M{\o}ller and Guttorm Schjelderup",

year = "2010",

doi = "10.1016/j.euroecorev.2009.06.005",

language = "English",

volume = "54",

pages = "121--132 ",

journal = "European Economic Review",

issn = "0014-2921",

publisher = "Elsevier",

number = "1",

}

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

SN - 0014-2921

VL - 54

SP - 121

EP - 132

JO - European Economic Review

JF - European Economic Review

IS - 1

ER -