Browsing Working papers (SNF) by Author "Schindler, Dirk"
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Harmonization of corporate tax systems and its effect on collusive behavior
Schindler, Dirk; Schjelderup, Guttorm (Working paper, Working paper, 2006-10)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 ...