Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior

Dirk Schindler and Guttorm Schjelderup

Journal of Public Economic Theory, 2009, vol. 11, issue 4, 599-621

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.

Date: 2009
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https://doi.org/10.1111/j.1467-9779.2009.01422.x

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Working Paper: Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior (2007)
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