Arbeitspapier
State corporation income taxation: An economic perspective on Nexus
Acting in the interest of their residents, within limits imposed by Federal statute and by the Constitution, states have incentives to impose taxes on the profits of corporations owned by nonresidents. This paper presents a model within which a state, using an apportionment formula that includes a sales factor, would choose to tax the income of out-of-state corporations that derive revenues from the sale or licensing of intangible assets to in-state customers, provided that such corporations have sufficient nexus to be taxable. Although such policies enable states to capture rents from nonresidents, they also introduce tax distortions by imposing implicit tariffs on sales by out-of-state firms.
- Language
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Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 3218
- Classification
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
State and Local Taxation, Subsidies, and Revenue
Tax Law
- Subject
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Steuerpolitik
Unternehmensbesteuerung
Multinationales Unternehmen
Immaterialgüterrechte
Öffentliche Einnahmen
Theorie
- Event
-
Geistige Schöpfung
- (who)
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Wildasin, David E.
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2010
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Wildasin, David E.
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2010
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