Tax competition in federations revisited

Jiancai Pi; Yu Zhou

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Tax competition in federations revisited

机译：联邦税收竞争的重新审视

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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.

机译：我们通过考虑对生产者和消费者都有利的通用公共产品来扩展Keen和Kotsogiannis（2002，2004）。税收竞争施加的水平外部性（分别为垂直外部性）不一定会导致低效的结果。

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来源
《Economics letters》 |2014年第1期|104-107|共4页
作者
Jiancai Pi; Yu Zhou;
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作者单位

Department of Economics, School of Business, Nanjing University, 22 Hankou Road, Nanjing 210093, PR China;

Department of Economics, School of Business, Nanjing University, 22 Hankou Road, Nanjing 210093, PR China,Institute of Social and Economic Research, Osaka University, 6-1 Mihogaoka, Ibaraki, Osaka 567-0047, Japan;

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原文格式 PDF
正文语种 eng
中图分类
关键词
Vertical tax competition; Public goods provision; Vertical externality; Horizontal externality;

机译：纵向税收竞争;提供公共物品;纵向外部性;横向外部性;

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Tax competition in federations revisited

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