Search costs and corporate income tax competition

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.

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Year of publication:	2010
Authors:	Konrad, Kai A.
Institutions:	Wissenschaftszentrum Berlin für Sozialforschung (WZB)
Subject:	Costly search \| tax competition \| corporate taxation \| monopoly pricing paradox

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Extent:	application/pdf
Series:	Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism".
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number SP II 2010-11
Classification:	H70 - State and Local Government; Intergovernmental Relations. General ; H87 - International Fiscal Issues
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009397111