Company Tax Reform in Europe and its Effect on Collusive Behavior
| dc.contributor.author | Schindler, Dirk | |
| dc.contributor.author | Schjelderup, Guttorm | deu |
| dc.date.accessioned | 2011-03-25T09:43:15Z | deu |
| dc.date.available | 2011-03-25T09:43:15Z | deu |
| dc.date.issued | 2006 | deu |
| dc.description.abstract | 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. | eng |
| dc.description.version | published | |
| dc.format.mimetype | application/pdf | deu |
| dc.identifier.ppn | 26293888X | deu |
| dc.identifier.uri | http://kops.uni-konstanz.de/handle/123456789/12180 | |
| dc.language.iso | eng | deu |
| dc.legacy.dateIssued | 2006 | deu |
| dc.relation.ispartofseries | CoFE-Diskussionspapiere / Zentrum für Finanzen und Ökonometrie | |
| dc.rights | terms-of-use | deu |
| dc.rights.uri | https://rightsstatements.org/page/InC/1.0/ | deu |
| dc.subject | Corporate tax systems | deu |
| dc.subject | tacit collusion | deu |
| dc.subject.ddc | 330 | deu |
| dc.subject.gnd | Unternehmen / Steuerrecht | deu |
| dc.subject.jel | H87 | deu |
| dc.subject.jel | L1 | deu |
| dc.title | Company Tax Reform in Europe and its Effect on Collusive Behavior | eng |
| dc.type | WORKINGPAPER | deu |
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| kops.bibliographicInfo.seriesNumber | 2006/01 | deu |
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title={Company Tax Reform in Europe and its Effect on Collusive Behavior},
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author={Schindler, Dirk and Schjelderup, Guttorm}
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| kops.citation.iso690 | SCHINDLER, Dirk, Guttorm SCHJELDERUP, 2006. Company Tax Reform in Europe and its Effect on Collusive Behavior | deu |
| kops.citation.iso690 | SCHINDLER, Dirk, Guttorm SCHJELDERUP, 2006. Company Tax Reform in Europe and its Effect on Collusive Behavior | eng |
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