Single-Factor Sales Apportionment in Georgia: What is the Revenue Effect?

Posted: 9 Jan 2004

See all articles by Kelly D. Edmiston

Kelly D. Edmiston

Center for Insurance Policy & Research / NAIC; University of Kansas - School of Medicine; University of Missouri; Baker University

Abstract

The author estimates the fiscal impact of the possible adoption of single-sales-factor apportionment by the state of Georgia. He suggests there would be economic benefits from such a move. The author also suggests delayed implementation of the plan.

Suggested Citation

Edmiston, Kelly D., Single-Factor Sales Apportionment in Georgia: What is the Revenue Effect?. Available at SSRN: https://ssrn.com/abstract=486129

Kelly D. Edmiston (Contact Author)

Center for Insurance Policy & Research / NAIC ( email )

1100 Walnut Street
Suite 1500
Kansas City, MO 641056
United States
8167838067 (Phone)

HOME PAGE: http://https://www.naic.org

University of Kansas - School of Medicine ( email )

3901 Rainbow Boulevard
Kansas City, KS 66160
United States

University of Missouri ( email )

Columbia, MO 65203
United States

Baker University ( email )

Baldwin City, KS
United States

HOME PAGE: http://https://www.bakeru.edu

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
796
PlumX Metrics