Cover Image

Search costs and corporate income tax competition

Kai A. Konrad
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. -- Costly search ; tax competition ; corporate taxation ; monopoly pricing paradox
Year of publication:
2010
Authors: Konrad, Kai A.
Publisher: Berlin : WZB
Subject: Unternehmensbesteuerung | Corporate taxation | Steuerwettbewerb | Tax competition | Steuerplanung | Tax planning | Informationskosten | Information costs | Monopolistischer Wettbewerb | Monopolistic competition | Steuertarif | Tax rate | Besteuerungsverfahren | Taxation procedure | Theorie | Theory
freely available
Full text |
bibliothek.wzb.eu
Check Google Scholar
In German libraries (KVK)
I need help
Extent:
Online-Ressource (PDF-Datei: III, 8 S., 99,19 KB)
Series:
Type of publication: Book / Working Paper
Type of publication (narrower categories): Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language: English
Notes:
Systemvoraussetzungen: Acrobat Reader
Other identifiers:
hdl:10419/54593 [Handle]
Classification: H70 - State and Local Government; Intergovernmental Relations. General ; H87 - International Fiscal Issues
Source:
ECONIS - Online Catalogue of the ZBW
Persistent link: https://www.econbiz.de/10009409125
Similar items by subject
Similar items by person