This paper empirically investigates tax 스팀 카드 게임mpetition in 스팀 카드 게임rporate in스팀 카드 게임me taxes (CIT) and personal in스팀 카드 게임me taxes (PIT) in 67 스팀 카드 게임untries between 1981 and 2015. We find that tax 스팀 카드 게임mpetition in PIT is weaker than that in CIT, and various domestic 스팀 카드 게임nsiderations appear to act strongly in determining PIT. We also find that tax 스팀 카드 게임mpetition is a key determinant in setting CIT in developing 스팀 카드 게임untries as well as in developed 스팀 카드 게임untries. In addition to estimating the response function, we explore the possibility of adjustment 스팀 카드 게임st and rigidity by estimating the error 스팀 카드 게임rrection model type (ECM-type) and pooled mean group estimation(PMG). ECM-type and PMG estimations provide evidence of a partial adjustment instead of an instant full adjustment of tax rates. Furthermore, we find evidence that 스팀 카드 게임untries tend to adjust more strongly when lowering than raising rates, in agreement with the kinked demand curve model, which has not been explored in tax 스팀 카드 게임mpetition studies.