Search costs and corporate income tax competition
AbstractIf 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 InfoArticle provided by Elsevier in its journal Economics Letters.
Volume (Year): 112 (2011)
Issue (Month): 2 (August)
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Web page: http://www.elsevier.com/locate/ecolet
Costly search Tax competition Corporate taxation Monopoly pricing paradox;
Other versions of this item:
- Konrad, Kai A., 2010. "Search costs and corporate income tax competition," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2010-11, Social Science Research Center Berlin (WZB).
- Kai A. Konrad, 2010. "Search Costs and Corporate Income Tax Competition," CESifo Working Paper Series 3224, CESifo Group Munich.
- Kai A. Konrad, 2011. "Search costs and corporate income tax competition," Working Papers 1103, Oxford University Centre for Business Taxation.
- H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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