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Title:Search costs and corporate income tax competition PDF Logo
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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