Walker College of Business
Boone, NC 28608-2037
United States
Appalachian State University
State taxation, Apportionment formula, Tax incentives, Unitary business principle, Throwback rule
exempt entities, government regulation of religious organizations, free exercise clause, establishment clause of First Amendment
State corporate income tax revenues, tax accounting policies, formula apportionment
Income tax apportionment; Tax incentives
earnings management, nonprofit accounting
state corporate income tax, apportionment
Nonprofit organizations, Unrelated Business Income Tax, Cost allocation
taxation of nonprofits, trade associations, lobby tax
