1. The State Corporate Income Tax: Lambs in Wolves' Clothing;See Charles;THE ECONOMICS OF TAXATION,1980
2. Nor was Iowa alone in its disproportionate weighting of the sales factor; five other states had over-weighted the state factor by the year Moorman was decided;Iowa's single-factor sales formula was "long-standing" by the time the Supreme Court upheld its constitutionality in Moorman Manufacturing Co. v. Bair, 437,1978
3. Does Sales-Only Apportionment Violate International Trade Rules?;Charles E Mcclure;96 TAX NOTES 1513,2002
4. The Weighting Game: Formula Apportionment as an Instrument of Public Policy, 53 NAT'L TAX;See Bharat;J,2000