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Konrad, Kai A. (2011): Search costs and corporate income tax competition. In: Economics Letters, Vol. 112, No. 2: pp. 213-215
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Abstract

If a small cost applies for learning the corporate tax rules in different countries, this can completely eliminate tax competition. This modified version of the Diamond paradox and can also explain the empirically observed tax cuts cum base broadening. © 2011 Elsevier B.V.