Resource title

Company tax reform in Europe and its effect on collusive behavior

Resource image

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Resource description

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.

Resource author

Dirk Schindler, Guttorm Schjelderup

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/25747

Resource license

Adapt according to the presented license agreement and reference the original author.