NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Income Misattribution under Formula Apportionment

James R. Hines, Jr.

NBER Working Paper No. 15185
Issued in July 2009

---- Acknowledgements -----

I thank Fan Fei and Owen Kearney for outstanding research assistance, various seminar participants, and especially Thomas Gresik for many helpful comments on an earlier draft. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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