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SUMMARIES OF PAPERS IN THIS ISSUE.

• Source: Journal of the American Taxation Association. 1999 Supplement, Vol. 21 Issue 2, p78. 3p.

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DISCUSSION OF The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures.

• Authors : Rego, Sonja Olhoft

• Source: Journal of the American Taxation Association. 2003 Supplement, Vol. 25, p27-32. 6p.

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DISCUSSION OF The Effect of the Formula Apportionment System on State-Level Economic Development and Multijurisdictional Tax Planning.

• Authors : Kiassen, Kenneth J.¹

• Source: Journal of the American Taxation Association. 1999 Supplement, Vol. 21 Issue 2, p58. 5p. 1 Diagram.

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The Effect of the Formulary Apportionment System on State-Level Economic Development and Multijurisdictional Tax Planning.

• Authors : Lightner, Teresa¹

• Source: Journal of the American Taxation Association. 1999 Supplement, Vol. 21 Issue 2, p42. 16p. 4 Charts.

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Mixed Blessing of Being Designated a Small Business: A Four Country Comparison.

• Authors : Killian, Sheila¹; Karlinsky, Stewart S.²; Payne, Garry³

• Source: ATA Journal of Legal Tax Research. 2007, Vol. 5, p16-34. 19p.

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