85 State Tax Notes 267 (2017)
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.
Gamage, David and Shanske, Darien, "A New Theory of Equitable Apportionment" (2017). Articles by Maurer Faculty. 2603.