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Distortion Of Income In A Single-Factor Sales Formula World, Walter Hellerstein
Distortion Of Income In A Single-Factor Sales Formula World, Walter Hellerstein
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In this article, Hellerstein describes the framework governing constitutional challenges to state income tax apportionment formulas in light of the widespread adoption of single-factor sales formulas and speculates as to whether a recent Michigan court decision invalidating the application of such a formula on constitutional grounds might be a harbinger of things to come.