EconPapers    
Economics at your fingertips  
 

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)
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
Date: 2007-03-01
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://hdl.handle.net/11250/163884 (application/pdf)

Related works:
Journal Article: Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior (2009) Downloads
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:hhs:nhhfms:2007_008

Access Statistics for this paper

More papers in Discussion Papers from Norwegian School of Economics, Department of Business and Management Science NHH, Department of Business and Management Science, Helleveien 30, N-5045 Bergen, Norway. Contact information at EDIRC.
Bibliographic data for series maintained by Stein Fossen ().

 
Page updated 2019-11-21
Handle: RePEc:hhs:nhhfms:2007_008