Search costs and corporate income tax competition

DOI10.1016/J.ECONLET.2011.04.001MaRDI QIDQ2275671zbMATH OpenOpenAlexFDO

Authors Kai A. Konrad

Publication date 9 August 2011

Published in Economics Letters (Search for Journal in Brave)

Full work available at URL http://bibliothek.wzb.eu/pdf/2010/ii10-11.pdf

zbMATH Keywords

tax competitioncorporate taxationcostly searchmonopoly pricing paradox

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

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Cites work

• Capital Mobility and Tax Competition
• Equilibrium Price Dispersion
• Equilibrium pricing in a (partial) search market: the shopbot paradox
• Multiproduct equilibrium price dispersion

Cited in

(6)

• Effective tax rates, endogenous mark-ups and heterogeneous firms
• Corporate taxation and the efficiency gains of the 1986 tax reform act
• Why is there corporate taxation? The role of limited liability revisited
• Broadening the tax base of neutral business taxes
• Corporate profit tax, firm entry with unemployment, and income inequality
• Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes

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