Search costs and corporate income tax competition
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." (author's abstract)
- Alternative title
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Suchkosten und Körperschaftssteuerwettbewerb
- Location
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Deutsche Nationalbibliothek Frankfurt am Main
- Extent
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Online-Ressource, 10 S.
- Language
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Englisch
- Notes
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Veröffentlichungsversion
- Bibliographic citation
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Discussion Papers / Wissenschaftszentrum Berlin für Sozialforschung, Schwerpunkt Märkte und Politik, Forschungsprofessur und Projekt The Future of Fiscal Federalism ; Bd. 2010-11
- Classification
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Wirtschaft
- Keyword
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Unternehmen
Steuerrecht
Steuerwettbewerb
Steuerplanung
Informationskosten
Monopolistische Konkurrenz
Steuertarif
Steuererhebung
Theorie
- Event
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Veröffentlichung
- (where)
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Berlin
- (when)
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2010
- Creator
- Contributor
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Wissenschaftszentrum Berlin für Sozialforschung gGmbH
- URN
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urn:nbn:de:0168-ssoar-238399
- Rights
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Open Access unbekannt; Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
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15.08.2025, 7:21 AM CEST
Data provider
This object is provided by:
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Associated
- Konrad, Kai A.
- Wissenschaftszentrum Berlin für Sozialforschung gGmbH
Time of origin
- 2010
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