Unitary Taxation and Formulary Apportionment
Estimation of Global Revenue Implications and Review of Wider Consequence
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.