Search costs and corporate income tax competition

Kai Konrad

Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" from WZB Berlin Social Science Center

Abstract: This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective 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: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/54593/1/682404802.pdf (application/pdf)

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 (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:zbw:wzbfff:spii201011

Access Statistics for this paper

More papers in Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" from WZB Berlin Social Science Center Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().