ABSTRACT: We investigate state tax competition for capital and do job-works focusing on the business income apportionment formula.

ABSTRACT: We investigate state tax competition for capital and do job-works focusing on the business income apportionment formula. We turn the thoughts for associations between states' apportionment formula changes and competing states' changes using consequence history analysis. We test for a positive association between our tax competition proxies and apportionment formula change while controlling for economic, political, and regional diffusion influences onward tax policy. Our results support the hypothesized positive association. We end that state governments strive for capital and jobs and reply to ...

...