A New Theory of Equitable Apportionment

5 Pages Posted: 2 Aug 2017 Last revised: 12 Aug 2017

See all articles by David Gamage

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: July 17, 2017

Abstract

This essay analyzes the purpose of the equitable apportionment doctrine in state and local tax jurisprudence, arguing that the doctrine remains coherent in the context of single-sales-factor apportionment regimes.

Suggested Citation

Gamage, David and Shanske, Darien, A New Theory of Equitable Apportionment (July 17, 2017). State Tax Notes, Volume 85, Number 3, page 267, July 2017 . Available at SSRN: https://ssrn.com/abstract=3011692

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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