Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment

Taxes, Competitiveness, Corporate Taxes, Corporations, U.S. Economy

Kimberly A. Clausing, Professor of Economics, Reed College
Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan Law School

Hamilton Project Discussion Paper, The Brookings Institution

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Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment

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