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Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior

Schindler, Dirk; Schjelderup, Guttorm
Working paper
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http://hdl.handle.net/11250/163883
Issue date
2007-01
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  • Discussion papers (FOR) [493]
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.
Publisher
Norwegian School of Economics and Business Administration. Department of Finance and Management Science
Series
Discussion paper
2007:8

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