- Collection:
- Scholarly Works
- Title:
- The Transformation of the State Corporate Income Tax into a Market-Based Levy
- Creator:
- Hellerstein, Walter
- Date of Original:
- 2019-01-01
- Subject:
- University of Georgia. School of Law
Law--Study and teaching
University of Georgia--Faculty - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- articles
- Type:
- Text
- Format:
- application/pdf
- Description:
- This article traces the developments which have transformed the state corporate income tax into a market-based levy and provides an overview of the current “state of play” regarding the apportionment of income for state corporate income tax purposes.
state corporate income tax -- market-based levy -- Tax Law - External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/fac_artchop/1533
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
