Search costs and corporate income tax competition

Kai Konrad

Munich Reprints in Economics from University of Munich, Department of Economics

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. © 2011 Elsevier B.V.

JEL-codes: H70 H87 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

Published in Economics Letters 2 112(2011): pp. 213-215

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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)
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Persistent link: https://EconPapers.repec.org/RePEc:lmu:muenar:22074

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