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A Number of Court Cases in the Last Several Decades

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Essay

A number of court cases in the last several decades have involved the application of a state's nexus rules concerning a business taxpayer. What is the significance of the term nexus when discussing state income taxation?


Definitions:

Stroop Effect

A phenomenon demonstrating the delay in the reaction time of a task when the color of the word does not match the name of the word.

Mentally Ill

A term used to describe individuals who are experiencing psychological disorders or conditions that affect their thinking, feeling, behavior, or mood.

Representativeness Heuristic

A cognitive shortcut that involves making judgments based on how much one event resembles another.

Stereotypes

Oversimplified, generalized ideas about a group of people that often lead to prejudiced attitudes or behavior.

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