Search Costs and Corporate Income Tax Competition
WZB Markets and Politics Working Paper No. SP II 2010-11
10 Pages Posted: 25 Oct 2010
There are 2 versions of this paper
Search Costs and Corporate Income Tax Competition
CESifo Working Paper Series No. 3224
Number of pages: 13
Posted: 29 Oct 2010
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99
Date Written: October 22, 2010
Abstract
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective 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.
Keywords: Costly search, tax competition, corporate taxation, monopoly pricing paradox
JEL Classification: H70, H87
Suggested Citation: Suggested Citation
Konrad, Kai A., Search Costs and Corporate Income Tax Competition (October 22, 2010). WZB Markets and Politics Working Paper No. SP II 2010-11, Available at SSRN: https://ssrn.com/abstract=1695935 or http://dx.doi.org/10.2139/ssrn.1695935
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