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Articles by Maurer Faculty

2017

Taxation-State and Local

Burden of proof

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Full-Text Articles in Law

A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske Jan 2017

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.