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Center of Finance and Econometrics (CoFE), Universität Konstanz >
CoFE-Diskussionspapiere, Universität Konstanz >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/32179
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Schindler, Dirk | | en_US |
| dc.contributor.author | | Schjelderup, Guttorm | | en_US |
| dc.date.accessioned | | 2006-05-23 | | en_US |
| dc.date.accessioned | | 2010-05-14T12:00:42Z | | - |
| dc.date.available | | 2010-05-14T12:00:42Z | | - |
| dc.date.issued | | 2006 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/32179 | | - |
| 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 society's point of view than unilateral harmonization to a minimum tax standard. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CoFE Konstanz | | en_US |
| dc.relation.ispartofseries | | Discussion paper series // Zentrum für Finanzen und Ökonometrie, Universität Konstanz 2006,01 | | en_US |
| dc.subject.jel | | H87 | | en_US |
| dc.subject.jel | | L1 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Corporate tax systems | | en_US |
| dc.subject.keyword | | tacit collusion | | 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 | | 512225826 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CoFE-Diskussionspapiere, Universität Konstanz
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