Abstract
In this article, Hellerstein describes the framework governing constitutional challenges to state income tax apportionment formulas in light of the widespread adoption of single-factor sales formulas and speculates as to whether a recent Michigan court decision invalidating the application of such a formula on constitutional grounds might be a harbinger of things to come.
Repository Citation
Walter Hellerstein,
Distortion of Income in a Single-Factor Sales Formula World
, 96 Tax Notes State 729
(2020),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1540
