Tax Base Differences Between Worldwide and Water's Edge Methods of Unitary Taxation.
比较了全球法和水缘法对美国跨国公司税基的不同影响，发现全球法既导致双重征税也导致征税不足，解释了州税中全球统一组合的争议性。
Abstract This paper compares the worldwide method and the waters edge method of unitary taxation in terms of their differential impact on the tax bases of a large sample of U.S.-based multinational corporations. A survey of the Fortune 500 was used to obtain data for computing these differences. Survey findings indicated that while the worldwide method produces double taxation in many cases, It also results in under taxation in many others. The results help explain why worldwide unitary combination for state tax purposes has been so controversial.