TY - JOUR
T1 - Tax competition in federations revisited
AU - Pi, Jiancai
AU - Zhou, Yu
PY - 2014/4/1
Y1 - 2014/4/1
N2 - 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.
AB - 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.
KW - Horizontal externality
KW - Public goods provision
KW - Vertical externality
KW - Vertical tax competition
UR - http://www.scopus.com/inward/record.url?scp=84894096604&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84894096604&partnerID=8YFLogxK
U2 - 10.1016/j.econlet.2014.01.024
DO - 10.1016/j.econlet.2014.01.024
M3 - Article
AN - SCOPUS:84894096604
VL - 123
SP - 104
EP - 107
JO - Economics Letters
JF - Economics Letters
SN - 0165-1765
IS - 1
ER -