Tax competition strategies in corporate income tax - The case of EU countries
نویسندگان
چکیده
منابع مشابه
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 e¤ective 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, co...
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ژورنال
عنوان ژورنال: Business and Economic Horizons
سال: 2014
ISSN: 1804-1205,1804-5006
DOI: 10.15208/beh.2014.21