|Konrad, Kai A. (2011): Search costs and corporate income tax competition. In: Economics Letters, Vol. 112, No. 2: pp. 213-215|
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.
Economics > Chairs > MPI for Tax Law and Public Finance
|Subjects:||300 Social sciences > 330 Economics|
|JEL Classification:||H70, H87|
|Deposited On:||08. Dec 2014 14:13|
|Last Modified:||08. Dec 2014 14:13|