An Empirical Analysis of Unitary Apportionment.
研究了跨州经营企业按单一制分配收入时，不同因素权重对分配公平性的影响，发现工资因素会扭曲分配，而销售-财产模型表现较好。
Abstract Much debate has focused on the issue of unitary apportionment. Under the current system, a multistate corporation which operates as a unitary business must allocate its income by averaging three proportions: in-state sates to total sales, in-state property to total property, and in-state payroll to total payroll. In this study, the issue of allocative fairness is addressed by investigating the effects of alternative factor weightings on income allocations. Based on regression analysis and several error metrics, the results suggest that (1) the payroll factor tends to distort income allocations, and (2) a simple sales-property model performs relatively well.