Search costs and corporate income tax competition

Kai Konrad

No 1103, Working Papers from Oxford University Centre for Business Taxation

Abstract: This paper studies corporate tax competition if it is costly to learn some of the elements that determine the e¤ective 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.

Keywords: Costly search; tax competition; corporate taxation; monopoly pricing paradox (search for similar items in EconPapers)
JEL-codes: H70 H87 (search for similar items in EconPapers)
Date: 2011
New Economics Papers: this item is included in nep-acc 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: 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)
Working Paper: Search costs and corporate income tax competition (2010)
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