Redistributive income taxation under outsourcing and foreign direct investment
2011 (English)In: Economics Letters, ISSN 0165-1765, Vol. 110, 86-89 p.Article in journal (Refereed) Published
This paper deals with optimal income taxation under international outsourcing and FDI. We show how the joint effect of outsourcing and FDI on the optimal marginal income tax rates depends on whether FDI is horizontal or vertical.
Place, publisher, year, edition, pages
Elsevier , 2011. Vol. 110, 86-89 p.
optimal taxation, redistribution, outsourcing, foreign direct investment
Research subject Economics
IdentifiersURN: urn:nbn:se:umu:diva-37140DOI: 10.1016/j.econlet.2010.10.017OAI: oai:DiVA.org:umu-37140DiVA: diva2:358068