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 ...

This chapter describes methods that have been used by many agencies for a long period of time to create temporal factor groups and assign counts to them based on easily identifiable characteristics.

Market participants seeking to target the systematic equity risk premia associated with single factors should understand that historical performances for each factor have been cyclical and have ...

This case study describes how NCDOT assigns seasonal short-duration count sites to adjustment factor groups using a statistical data-driven approach based on seasonal count data. NCDOT’s current ...