Tag: international taxation

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Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

  ICTD Research Report 2: Summary This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment…
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Global Taxes and International Taxation: Mirage and Reality

Global Taxes and International Taxation: Mirage and Reality

  ICTD Working Paper 28: Summary Many global taxes have been proposed over the years. This study reviews the more important global tax proposals and concludes that, while many such ideas seem…
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