United States, Georgia, Clarke County, Athens, 33.96095, -83.37794Hellerstein, Walter2019-01-01<p>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.</p>state corporate income tax -- market-based levy -- Tax Lawapplication/pdfhttp://rightsstatements.org/vocab/InC/1.0/University of Georgia. School of LawLaw--Study and teachingUniversity of Georgia--FacultyThe Transformation of the State Corporate Income Tax into a Market-Based LevyText