Logo Logo
Switch Language to English
Konrad, Kai A. (2011): Search costs and corporate income tax competition. In: Economics Letters, Vol. 112, Nr. 2: S. 213-215
Volltext auf 'Open Access LMU' nicht verfügbar.


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.