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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...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer Berlin Heidelberg
2023
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| 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 |