1977 16 June 28/1 (headline) Unitary Taxation Debate.
1979 7 July 91/2 Unitary taxation (purists call it combined or consolidated income reporting)..hits a company not on profits made in a given state but on a percentage of the parent's total (multi-state or world-wide) income.
1998 L. Eden i. 36 Unitary taxation has been little used in practice.