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dc.contributor.authorKonrad, Kai A.en_US
dc.date.accessioned2010-11-17en_US
dc.date.accessioned2011-06-29T11:19:52Z-
dc.date.available2011-06-29T11:19:52Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/46479-
dc.description.abstractThis 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.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper: Public Finance 3224en_US
dc.subject.jelH70en_US
dc.subject.jelH87en_US
dc.subject.ddc330en_US
dc.subject.keywordcostly searchen_US
dc.subject.keywordtax competitionen_US
dc.subject.keywordcorporate taxationen_US
dc.subject.keywordmonopoly pricing paradoxen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwSteuerplanungen_US
dc.subject.stwInformationskostenen_US
dc.subject.stwMonopolistischer Wettbewerben_US
dc.subject.stwSteuertarifen_US
dc.subject.stwSteuerbemessungen_US
dc.subject.stwTheorieen_US
dc.titleSearch costs and corporate income tax competitionen_US
dc.typeWorking Paperen_US
dc.identifier.ppn640039685en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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