|
EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/25747
|
| | |
Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Schindler, Dirk | | en_US |
| dc.contributor.author | | Schjelderup, Guttorm | | en_US |
| dc.date.accessioned | | 2006-09-04 | | en_US |
| dc.date.accessioned | | 2009-07-28T08:11:38Z | | - |
| dc.date.available | | 2009-07-28T08:11:38Z | | - |
| dc.date.issued | | 2006 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/25747 | | - |
| dc.description.abstract | | We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full harmonization to a common standard is worse from societys point of view than unilateral harmonization to a minimum tax standard. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 1702 | | en_US |
| dc.subject.jel | | H87 | | en_US |
| dc.subject.jel | | L1 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.stw | | Unternehmensbesteuerung | | en_US |
| dc.subject.stw | | Steuerbemessung | | en_US |
| dc.subject.stw | | Steuerharmonisierung | | en_US |
| dc.subject.stw | | Multinationales Unternehmen | | en_US |
| dc.subject.stw | | Steuerwirkung | | en_US |
| dc.subject.stw | | Kartell | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Company tax reform in Europe and its effect on collusive behavior | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 516950932 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|