Arbeitspapier
Search costs and corporate income tax competition
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 3224
- Klassifikation
-
Wirtschaft
State and Local Government; Intergovernmental Relations: General
International Fiscal Issues; International Public Goods
- Thema
-
costly search
tax competition
corporate taxation
monopoly pricing paradox
Unternehmensbesteuerung
Steuerwettbewerb
Steuerplanung
Informationskosten
Monopolistischer Wettbewerb
Steuertarif
Steuerbemessung
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Konrad, Kai A.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2010
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Konrad, Kai A.
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2010
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