{"id":426826,"date":"2025-06-04T13:37:34","date_gmt":"2025-06-04T11:37:34","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/426826\/"},"modified":"2026-04-14T15:24:05","modified_gmt":"2026-04-14T13:24:05","slug":"unitary-taxation-and-formulary-apportionment","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/426826\/","title":{"rendered":"Unitary Taxation and Formulary Apportionment"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-426826","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"Estimation of Global Revenue Implications and Review of Wider Consequence","text":"This project reviews the revenue implications of the introduction of a global implementation of unitary taxation and formula apportionment. The combination of a various sources of firm-level data allows to learn more about the channels and the extent of the reallocation of tax revenues. 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