Search Costs and Corporate Income Tax Competition
作者： Kai A. Konrad
DOI: 10.2139/SSRN.1695935
关键词: Economics 、 Ad valorem tax 、 Value-added tax 、 Corporate tax 、 Tax avoidance 、 Tax reform 、 Tax competition 、 Tax rate 、 Indirect tax 、 Microeconomics
摘要: This paper studies corporate tax competition if it is costly to learn some of the elements that determine effective burden. Search cost may, but need not, eliminate pressure. The outcome depends on boundaries rate and base choices. can explain empirically observed cuts cum broadening.
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