A New Theory of Equitable Apportionment
Document Type
Article
Publication Date
2017
Abstract
This essay analyzes the purpose of the equitable apportionment doctrine in state and local tax jurisprudence, arguing that the doctrine remains coherent in the context of single-sales-factor apportionment regimes.
Recommended Citation
David Gamage and Darien Shanske,
A New Theory of Equitable Apportionment, 85 State Tax Notes 267
(2017).
Available at: https://scholarship.law.missouri.edu/facpubs/1130