1-1 of 1
Keywords: employment
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of the American Taxation Association (2015) 37 (2): 75–107.
Published: 01 December 2015
...Charles W. Swenson ABSTRACT This study examines the impact that switching to a single sales factor (SSF) formula for state corporate income tax apportionment has on local employment. Resolving previous conflicting work, I find that SSF increased employment only for locally based firms, resulting...