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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/46479
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| Title: | | Search costs and corporate income tax competition  |
| Authors: | | Konrad, Kai A. |
| Issue Date: | | 2010 |
| Series/Report no.: | | CESifo working paper: Public Finance 3224 |
| Abstract: | | This 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. |
| Subjects: | | costly search tax competition corporate taxation monopoly pricing paradox |
| JEL: | | H70 H87 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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