2009
Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior
Publication
Publication
Journal of Public Economic Theory , Volume 11 - Issue 4 p. 599- 621
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full harmonization to a common standard is worse from society’s point of view than unilateral harmonization to a minimum tax standard.
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hdl.handle.net/1765/124531 | |
Journal of Public Economic Theory | |
Organisation | Erasmus School of Economics |
Schindler, D.S., & Schjelderup, G. (2009). Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior. Journal of Public Economic Theory, 11(4), 599–621. Retrieved from http://hdl.handle.net/1765/124531 |