Search costs and corporate income tax competition
AbstractThis paper studies corporate tax competition if it is costly to learn some of the elements that determine the e¤ective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can explain the empirically observed tax cuts cum base broadening.
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Bibliographic InfoPaper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 1103.
Date of creation: 2011
Date of revision:
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Costly search; tax competition; corporate taxation; monopoly pricing paradox;
Other versions of this item:
- Kai A. Konrad, 2010. "Search Costs and Corporate Income Tax Competition," CESifo Working Paper Series 3224, CESifo Group Munich.
- 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).
- H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-02-26 (Accounting & Auditing)
- NEP-ALL-2011-02-26 (All new papers)
- NEP-PUB-2011-02-26 (Public Finance)
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