Document Type
Article
Publication Date
2017
Publication Citation
85 State Tax Notes 267 (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
Gamage, David and Shanske, Darien, "A New Theory of Equitable Apportionment" (2017). Articles by Maurer Faculty. 2603.
https://www.repository.law.indiana.edu/facpub/2603