Company Taxation and Tax Spillovers

Separate Accounting Versus Formula Apportionment

Søren Bo Nielsen, Pascalis Raimondos-Møller, Guttorm Schjelderup

Research output: Contribution to journalJournal articleResearchpeer-review

Original languageEnglish
JournalEuropean Economic Review
Volume54
Issue number1
Pages (from-to)121-132
ISSN0014-2921
DOIs
Publication statusPublished - 2010

Cite this

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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",

}

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

In: European Economic Review, Vol. 54, No. 1, 2010, p. 121-132 .

Research output: Contribution to journalJournal articleResearchpeer-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

IS - 1

ER -