Company tax reform in Europe and its effect on collusive behavior

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 harmonization to a common standard is worse from society's point of view than unilateral harmonization to a minimum tax standard.

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Year of publication:	2006
Authors:	Schindler, Dirk ; Schjelderup, Guttorm
Publisher:	Konstanz : University of Konstanz, Center of Finance and Econometrics (CoFE)
Subject:	Unternehmensbesteuerung \| Steuerbemessung \| Steuerharmonisierung \| Multinationales Unternehmen \| Steuerwirkung \| Kartell \| Theorie \| Corporate tax systems \| tacit collusion

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Series:	CoFE Discussion Paper ; 06/01
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	512225826 [GVK] hdl:10419/32179 [Handle] RePEc:zbw:cofedp:0601 [RePEc]
Classification:	H87 - International Fiscal Issues ; L1 - Market Structure, Firm Strategy, and Market Performance
Source:	EconStor

Persistent link: https://www.econbiz.de/10010267073