Search costs and corporate income tax competition

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

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.

• Item Type: Journal article
• Form of publication: Publisher's Version
• Faculties: Economics; Economics > Chairs > MPI for Tax Law and Public Finance
• Subjects: 300 Social sciences > 330 Economics
• JEL Classification: H70, H87
• ISSN: 0165-1765
• Language: English