Defining a Unitary Business: An Economist's View
收藏数据链接：
官方服务：
资源简介：
The definition of a unitary business has figured prominently in several recent decisions of the U.S. Supreme Court on the constitutionality of state corporate income taxes. This paper employs economic analysis to frame a three part test of whether a unitary business exists. Underlying the tests is
提供机构：
美国国家经济研究局创建时间：
1983-05-01
