The trend in state income taxation is to move from an equal three-factor apportionment formula to a

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The trend in state income taxation is to move from an equal three-factor apportionment formula to a formula that places extra weight on the sales factor. Several states now use sales-factor-only apportionment. Explain why this development is attractive to the taxing states.
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South-Western Federal Taxation 2018 Comprehensive

ISBN: 9781337386005

41st Edition

Authors: David M. Maloney, William H. Hoffman, Jr., William A. Raabe, James C. Young

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