期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2006
卷号：2006
出版社：Bergen
摘要：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.
