Total Prot x (0.40 + 0.40 + 4 x 0.25)/6 = Total Prot x 0.30 If this hypothetical corporation had $1 billion in California prots, it would save $2.

Total Prot x (0.40 + 0.40 + 4 x 0.25)/6 = Total Prot x 0.30 If this hypothetical corporation had $1 billion in California prots, it would save $2.2 million in California corporate income taxes by choosing the alternative approach. Advocates for the traditional three-factor approach note that corporations benet from a skilled workforce and infrastructure and related services, such as ports, police and re services, and roads. By emphasizing sales over property and payroll, the proposed approach neglects the public costs of educating workers, building and maintaining infrastructure, and delivering services that allow businesses to prosper. Who Would Benefit from the Have It Your Way Approach?