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Search costs and corporate income tax competition

Author

Listed:
  • 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. © 2011 Elsevier B.V.

Suggested Citation

  • Konrad, Kai A., 2011. "Search costs and corporate income tax competition," Munich Reprints in Economics 22074, University of Munich, Department of Economics.
    • Handle: RePEc:lmu:muenar:22074
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    Cited by:

    1. Becker, Johannes & Runkel, Marco, 2012. "Even small trade costs restore efficiency in tax competition," Journal of Urban Economics, Elsevier, vol. 72(2), pages 191-195.
    2. 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).

    More about this item

    JEL classification:

    • 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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