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 effective 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 CESifo Group Munich in its series CESifo Working Paper Series with number 3224.
Date of creation: 2010
Date of revision:
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, 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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