Abstract
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the e¤ective 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.
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Item Type: | Paper |
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Keywords: | Costly search; tax competition; corporate Taxation; monopoly pricing paradox |
Faculties: | Economics > Chairs > MPI for Tax Law and Public Finance |
Subjects: | 300 Social sciences > 330 Economics |
JEL Classification: | H70, H87 |
Language: | English |
Item ID: | 24455 |
Date Deposited: | 01. Apr 2015, 13:14 |
Last Modified: | 03. Mar 2017, 10:54 |