- Collection:
- Scholarly Works
- Title:
- Distortion of Income in a Single-Factor Sales Formula World
- Creator:
- Hellerstein, Walter
- Date of Original:
- 2020-01-01
- 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:
- In this article, Hellerstein describes the framework governing constitutional challenges to state income tax apportionment formulas in light of the widespread adoption of single-factor sales formulas and speculates as to whether a recent Michigan court decision invalidating the application of such a formula on constitutional grounds might be a harbinger of things to come.
state income tax -- single-factor sales formulas -- formulary apportionment -- tax law -- Taxation-State and Local -- Tax Law - External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/fac_artchop/1540
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
