Distortional effects of separate accounting and formula apportionment on factor allocation

We examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are strivin...

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Detalles Bibliográficos
Autores principales: Ortmann, Regina, Pummerer, Erich
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Berlin Heidelberg 2023
Materias:
Original Paper
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10515356/
https://www.ncbi.nlm.nih.gov/pubmed/37746634
http://dx.doi.org/10.1007/s11573-022-01133-5

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10515356/
https://www.ncbi.nlm.nih.gov/pubmed/37746634
http://dx.doi.org/10.1007/s11573-022-01133-5

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