Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in ...

Fair apportionment is a constitutional requirement. According to Complete Auto Transit Inc. v. Brady, 430 U.S. 274 (1977), to be fairly apportioned, a state tax on corporate income must be limited to ...

Apportionment, or the process of determining the number of seats each state has in the U.S. House of Representatives, happens like clockwork at this point. Every 10 years, the Census Bureau counts how ...

Since the first census of the United States in 1790, counts that include both citizens and noncitizens have been used to apportion seats in the House of Representatives, with states gaining or losing ...

The U.S. Census Bureau released apportionment counts on April 26, kickstarting what is sure to be a tumultuous redistricting process. Apportionment refers to the process of dividing the 435 seats in ...

Americans just voted for their representatives in the House of Representatives in the 2022 midterm election, and two years ago, they completed census forms. Both of those activities are the direct ...

The first numbers from the 2010 Census, to be released tomorrow, are the state population totals that have been the basis of the proportional division of seats in the House of Representatives since ...

When businesses conduct operations across state lines, the states must develop processes to prevent unfair and excessive taxation. The states use two primary methods to determine a company's tax ...