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Company tax reform in Europe and its effect on collusive behavior
Schindler, Dirk; Schjelderup, Guttorm - 2006
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full...
Persistent link: https://www.econbiz.de/10010263899
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Should utility-reducing media advertising be taxed?
Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, … - 2009
economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … recent advances in the theory of Industrial Organization and two-sided markets we show that taxing ads may be …
Persistent link: https://www.econbiz.de/10010264591