{"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. The empirical estimates are embedded in a comprehensive review of the existing literature and a discussion of wider implications.","onlinedate":"2025-06-04 11:37:37","lang":"English","publication_series":"","publication_date":"20250531","publication_date_year":"","publication_date_full":true,"publication_num_pages":"120","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":445699,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"Public Services International","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500],"collaboration":"","persons":[3859],"persons_data":"[{\"personId\":3859,\"personName\":\"Simon Loretz\",\"organisationNames\":[]}]","clients":[10692],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"
Loretz, S.<\\\/span> (2025). Unitary Taxation and Formulary Apportionment: Estimation of Global Revenue Implications and Review of Wider Consequence<\\\/em><\\\/span>. Public Services International.<\\\/div>\",\"vancouver\":\"
Loretz S<\\\/span>. Unitary Taxation and Formulary Apportionment: Estimation of Global Revenue Implications and Review of Wider Consequence<\\\/span><\\\/span><\\\/span>. Public Services International, 2025. 120 p.<\\\/div>\",\"bibtex\":\"
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