Erika Siu

University of Illinois at Chicago - Institute for Health Research and Policy

1747 West Roosevelt Road

Chicago, IL 60612

United States

SCHOLARLY PAPERS

2

DOWNLOADS

184

SSRN CITATIONS

0

CROSSREF CITATIONS

5

Scholarly Papers (2)

1.

Unitary Taxation in Federal and Regional Integrated Markets

Number of pages: 90 Posted: 01 Apr 2015
University of Illinois at Chicago - Institute for Health Research and Policy, Government of Uganda - Uganda Revenue Authority, Ernst & Young Pvt. Ltd. and Catholic University of Brazil (UCB)
Downloads 99 (365,104)
Citation 3

Abstract:

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unitary taxation; formulary apportionment; tax consolidation; combined reporting; Switzerland tax system; Canada tax system; Common Consolidated Corporate Tax Base; EU CCCTB; US tax system; Argentina gross income tax

2.

Unitary Taxation in the Extractive Industry Sector

ICTD Working Paper 35
Number of pages: 50 Posted: 22 Jul 2015
University of Illinois at Chicago - Institute for Health Research and Policy, ICTD, University of Calgary - The School of Public Policy and University of Ghana
Downloads 85 (401,156)
Citation 2

Abstract:

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unitary taxation; formulary apportionment; combined reporting; extractive industries; natural resource taxation; royalties; US state corporate income tax system; Canada provincial corporate income tax system