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A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske
A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske
Articles by Maurer Faculty
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.