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Monday, November 18, 2013

An Interview With Darien Shanske

Tax Analysys Logo (2013)Jennifer Carr, An Interview With Darien Shanske, 70 State Tax Notes 447 (Nov. 18, 2013):

State Tax Notes legal editor Jennifer Carr interviews professor Darien Shanske about his new theory of state taxation, under which the corporate income tax, which is increasingly apportioned using a single-salesfactor formula and destination-based sourcing, can act as a complement to the retail sales tax.

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