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 › 査読

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

他のファイルとリンク

フィンガープリント「Tax competition in federations revisited」の研究トピックを掘り下げます。これらがまとまってユニークなフィンガープリントを構成します。

引用スタイル

@article{814ded7e2c6144218cf69a0fe121e74c,

title = "Tax competition in federations revisited",

abstract = "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.",

keywords = "Horizontal externality, Public goods provision, Vertical externality, Vertical tax competition",

author = "Jiancai Pi and Yu Zhou",

year = "2014",

month = apr,

day = "1",

doi = "10.1016/j.econlet.2014.01.024",

language = "English",

volume = "123",

pages = "104--107",

journal = "Economics Letters",

issn = "0165-1765",

publisher = "Elsevier",

number = "1",

}

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 -