Combined Reporting Study

STATE of RHODE I HOPE ISLAND Department of Revenue Division of Taxation Results ☐ Joyce Method - three-factor apportionment: Increase in Tax Decrease in Tax No Change Total Tax Year Count Amount Count Amount Count Count Net Change 2011 401 $31,033,225 137 ($7,606,284) 832 1,370 $23,426,941 2012 343 $27,321,476 125 ($5,811,556) 1153 1,621 $21,509,920 27

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