SCHINDLER, DIRK; SCHJELDERUP, GUTTORM - In: Journal of Public Economic Theory 11 (2009) 4, pp. 599-621
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...