Tax competition in federations revisited

Jiancai Pi, Yu Zhou*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


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.

Original languageEnglish
Pages (from-to)104-107
Number of pages4
JournalEconomics Letters
Issue number1
Publication statusPublished - 2014 Apr 1
Externally publishedYes


  • Horizontal externality
  • Public goods provision
  • Vertical externality
  • Vertical tax competition

ASJC Scopus subject areas

  • Finance
  • Economics and Econometrics


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