Open AccessAn Assessment of Global Formula Apportionment
Author(s) -
Ruud de Mooij,
Li Liu,
Dinar Prihardini
Publication year - 2021
Publication title -
national tax journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.43
H-Index - 57
eISSN - 1944-7477
pISSN - 0028-0283
DOI - 10.1086/714112
Subject(s) - apportionment , taxable income , economics , revenue , foreign direct investment , tax revenue , profit (economics) , public economics , microeconomics , macroeconomics , finance , accounting , political science , law
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