Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/46479 
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dc.contributor.authorKonrad, Kai A.en
dc.date.accessioned2010-11-17-
dc.date.accessioned2011-06-29T11:19:52Z-
dc.date.available2011-06-29T11:19:52Z-
dc.date.issued2010-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3224en
dc.subject.jelH70en
dc.subject.jelH87en
dc.subject.ddc330en
dc.subject.keywordcostly searchen
dc.subject.keywordtax competitionen
dc.subject.keywordcorporate taxationen
dc.subject.keywordmonopoly pricing paradoxen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerwettbewerben
dc.subject.stwSteuerplanungen
dc.subject.stwInformationskostenen
dc.subject.stwMonopolistischer Wettbewerben
dc.subject.stwSteuertarifen
dc.subject.stwSteuerbemessungen
dc.subject.stwTheorieen
dc.titleSearch costs and corporate income tax competition-
dc.typeWorking Paperen
dc.identifier.ppn640039685en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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