. @_DavidQuentin ‘s work seems to test the idea of unitary taxation/formulary apportionment to destructionhttps://twitter.com/DanNeidle/status/929289575171874816 …
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As u point out UTFA would give them different tax bills if one was part of a retail group & the other only selling into the same retail group. Which seems arbitrary (2/)
Your thought experiment of value chain taxation restores symmetry between the two next door factories selling same product in same retail chain, but seems practically totally unworkable (3/)
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...which leads me back to think that ALP approach for all its faults has some combination of logic and practicality going for it, compared to these other 2 options (although there are other options eg
#DBCFT) (4/4) -
@DanNeidle I think no methodology gives the "right" answer. All have flaws. To me Q is which does least damage if implemented. ALP poss like Chucrhill's comments on democracy. - 1 more reply
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