Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/46479
Authors: 
Konrad, Kai A.
Year of Publication: 
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

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