A New Theory of Equitable Apportionment
5 Pages Posted: 2 Aug 2017 Last revised: 12 Aug 2017
Date Written: July 17, 2017
Abstract
This essay analyzes the purpose of the equitable apportionment doctrine in state and local tax jurisprudence, arguing that the doctrine remains coherent in the context of single-sales-factor apportionment regimes.
Suggested Citation: Suggested Citation
Gamage, David and Shanske, Darien, A New Theory of Equitable Apportionment (July 17, 2017). State Tax Notes, Volume 85, Number 3, page 267, July 2017
, Available at SSRN: https://ssrn.com/abstract=3011692
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.