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Title:Company tax reform in Europe and its effect on collusive behavior PDF Logo
Authors:Schindler, Dirk
Schjelderup, Guttorm
Issue Date:2006
Series/Report no.:Discussion paper series // Zentrum für Finanzen und Ökonometrie, Universität Konstanz 2006,01
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 society's point of view than unilateral harmonization to a minimum tax standard.
Subjects:Corporate tax systems
tacit collusion
JEL:H87
L1
Persistent Identifier of the first edition:urn:nbn:de:bsz:352-opus-18171
Document Type:Working Paper
Appears in Collections:CoFE-Diskussionspapiere, Universität Konstanz

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