Search costs and corporate income tax competition

Kai Konrad

Economics Letters, 2011, vol. 112, issue 2, 213-215

Abstract: If a small cost applies for learning the corporate tax rules in different countries, this can completely eliminate tax competition. This modified version of the Diamond paradox and can also explain the empirically observed tax cuts cum base broadening.

Keywords: Costly; search; Tax; competition; Corporate; taxation; Monopoly; pricing; paradox (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0165176511001443
Full text for ScienceDirect subscribers only

Related works:
Working Paper: Search costs and corporate income tax competition (2011)
Working Paper: Search costs and corporate income tax competition (2011)
Working Paper: Search Costs and Corporate Income Tax Competition (2010)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:112:y:2011:i:2:p:213-215

Access Statistics for this article

Economics Letters is currently edited by Economics Letters Editorial Office

More articles in Economics Letters from Elsevier
Bibliographic data for series maintained by Catherine Liu ().