id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3827	Lafferty, Lisa	2002 Amendment to Indiana Financial Institutions Tax: Has the Unitary Principle Been Abandoned in Favor of Reliance on Economic Nexus?	2007	26	.pdf	application/pdf	12980	756	57	Ind. Code § 6-5.5-1-18 (2006); see supra text accompanying notes 80-90 for discussion of unitary business principle as a basis for financial institutions tax. This approach has gained popularity among states largely in response to the effort of businesses to restructure their operations to avoid state tax.^ Businesses attempt to avoid state tax by shifting income to a subsidiary or pass-thru entity that has established a physical presence only in a state in which its income is not taxed.	cache/inlawrev-3827.pdf	txt/inlawrev-3827.txt