The Transformation of the State Corporate Income Tax into a Market-Based Levy

Authors

Walter Hellerstein, University of Georgia School of LawFollow

Abstract

This article traces the developments which have transformed the state corporate income tax into a market-based levy and provides an overview of the current “state of play” regarding the apportionment of income for state corporate income tax purposes.

Repository Citation

Walter Hellerstein, The Transformation of the State Corporate Income Tax into a Market-Based Levy , 130 Journal of Taxation 4 (2019),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1533