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.
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	Unternehmensbesteuerung \| Steuerwettbewerb \| Steuerplanung \| Informationskosten \| Monopolistischer Wettbewerb \| Steuertarif \| Steuerbemessung \| Theorie \| costly search \| tax competition \| corporate taxation \| monopoly pricing paradox

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Series:	CESifo Working Paper ; 3224
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	640039685 [GVK] hdl:10419/46479 [Handle]
Classification:	H70 - State and Local Government; Intergovernmental Relations. General ; H87 - International Fiscal Issues
Source:	EconStor

Persistent link: https://www.econbiz.de/10010274937