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Search costs and corporate income tax competition

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  • Konrad, Kai A.

Abstract

If a small cost applies for learning the corporate tax rules in different countries, this can completely eliminate tax competition. This modified version of the Diamond paradox and can also explain the empirically observed tax cuts cum base broadening.

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Bibliographic Info

Article provided by Elsevier in its journal Economics Letters.

Volume (Year): 112 (2011)
Issue (Month): 2 (August)
Pages: 213-215

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Handle: RePEc:eee:ecolet:v:112:y:2011:i:2:p:213-215

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Web page: http://www.elsevier.com/locate/ecolet

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Keywords: Costly search Tax competition Corporate taxation Monopoly pricing paradox;

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References

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  1. Michael R. Baye & John Morgan, 2001. "Information Gatekeepers on the Internet and the Competitiveness of Homogeneous Product Markets," American Economic Review, American Economic Association, vol. 91(3), pages 454-474, June.
  2. Peter Birch S�rensen, 2007. "Can Capital Income Taxes Survive? And Should They?," CESifo Economic Studies, CESifo, vol. 53(2), pages 172-228, June.
  3. Fuest, Clemens & Huber, Bernd & Mintz, Jack, 2005. "Capital mobility and tax competition," Munich Reprints in Economics 20329, University of Munich, Department of Economics.
  4. Maria Arbatskaya, 2007. "Ordered search," RAND Journal of Economics, RAND Corporation, vol. 38(1), pages 119-126, 03.
  5. Harrington, Joseph Jr. & Leahey, Megan F., 2007. "Equilibrium pricing in a (partial) search market: The shopbot paradox," Economics Letters, Elsevier, vol. 94(1), pages 111-117, January.
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  8. Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics.
  9. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo Group Munich.
  10. repec:inm:ormnsc:v:47:y:2001:i:12:p:1727-1732(2 is not listed on IDEAS
  11. Burdett, Kenneth & Judd, Kenneth L, 1983. "Equilibrium Price Dispersion," Econometrica, Econometric Society, vol. 51(4), pages 955-69, July.
  12. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR & CES & MSH, vol. 17(35), pages 449-495, October.
  13. Ruud A. De Mooij & Gaëtan J.A. Nicodème, 2008. "How Corporate Tax Competition Reduces Personal Tax Revenue," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 6(1), pages 27-31, 04.
  14. Norman J. Ireland, 2007. "POSTING MULTIPLE PRICES TO REDUCE THE EFFECTIVENESS OF CONSUMER PRICE SEARCH -super-* ," Journal of Industrial Economics, Wiley Blackwell, vol. 55(2), pages 235-263, 06.
  15. Diamond, Peter A., 1971. "A model of price adjustment," Journal of Economic Theory, Elsevier, vol. 3(2), pages 156-168, June.
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Cited by:
  1. Keisuke Kawata, 2013. "Capital market integration and optimal employment protection policies," IDEC DP2 Series 3-9, Hiroshima University, Graduate School for International Development and Cooperation (IDEC).
  2. Johannes Becker & Marco Runkel, 2010. "Even Small Trade Costs Restore Efficiency in Tax Competition," CESifo Working Paper Series 3221, CESifo Group Munich.

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