Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior

Dirk Schindler and Guttorm Schjelderup

No 2007/8, Discussion Papers from Norwegian School of Economics, Department of Business and Management Science

Abstract: 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.

Keywords: Corporate tax systems; tacit collusion (search for similar items in EconPapers)
JEL-codes: H87 L10 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2007-03-01
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Related works:
Journal Article: Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior (2009)
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