Both proposals are designed to raise the same amount of money as today's system and leave the distribution of the tax burden largely unchanged.

ECONOMIST: Tax reform

Formula apportionment would allow tax bureaucrats to concoct a system for arbitrarily changing the existing distribution of business income, with a clear goal of forcing companies to over-state their taxable income in high-tax nations.

FORBES: New OECD Report Calls For Crippling New Corporate Tax Rules