Discussion of The Effect of the Formula Apportionment System on State-Level Economic Development and Multijurisdictional Tax Planning
本文讨论Lightner(1999)关于州所得税分配公式差异与公司税率、制造业就业变化关系的研究，评估其贡献并提出改进建议，适合关注州级税收政策与经济发展的学者。
Lightner (1999) explores the relation between cross-sectional differences in state income apportionment formulae and corporate income tax rates, and the changes in state-level manufacturing employment. The research uses the common methodology of computing a statutory income tax rate applicable to each of the three apportionment factors. The percentage change in employment is regressed on each of these factor income tax rates separately. Additional tests determine if the statutory rate, overweighting the sales factor, and employing the throwback rule are also correlated with relative changes in employment. I analyze this research in three components. First, an overview of the multijurisdictional tax research is provided to set this paper into this growing literature. Next, an evaluation of the contributions of Lightner (1999) is presented. Finally, some suggestions for improvement are given. The conclusion includes a suggestion for future research in this area.