Tax competition in federations revisited

Jiancai Pi; Yu Zhou

doi:10.1016/j.econlet.2014.01.024

Tax competition in federations revisited

Jiancai Pi, Yu Zhou

研究成果: Article

抄録

We extend Keen and Kotsogiannis (2002, 2004) by considering all-purpose public goods that are beneficial to both producers and consumers. Horizontal externality (resp. vertical externality) exerted by tax competition will not necessarily lead to inefficient outcomes.

本文言語	English
ページ（範囲）	104-107
ページ数	4
ジャーナル	Economics Letters
巻	123
号	1
DOI	https://doi.org/10.1016/j.econlet.2014.01.024
出版ステータス	Published - 2014 4 1
外部発表	はい

ASJC Scopus subject areas

Finance
Economics and Econometrics

文献へのアクセス

10.1016/j.econlet.2014.01.024

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引用スタイル

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