Combined Reporting Study slide image

Combined Reporting Study

STATE of RHODE I HOPE ISLAND Department of Revenue Division of Taxation Results ā˜ Finnigan Method - three-factor apportionment: Increase in Tax Decrease in Tax No Change Total Tax Year Count Amount Count Amount Count Count Net Change 2011 420 $32,828,692 130 ($7,543,493) 820 1,370 $25,285,199 2012 359 $28,916,825 122 ($5,784,150) 1140 1,621 $23,132,675 28
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