Tax competition in federations revisited

Jiancai Pi and Yu Zhou

Economics Letters, 2014, vol. 123, issue 1, 104-107

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: Vertical tax competition; Public goods provision; Vertical externality; Horizontal externality (search for similar items in EconPapers)
JEL-codes: D62 E62 H21 H41 H77 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:123:y:2014:i:1:p:104-107

DOI: 10.1016/j.econlet.2014.01.024

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