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Redistributive income taxation under outsourcing and foreign direct investment
Umeå University, Faculty of Social Sciences, Department of Economics.
Helsingfors universitet.
2011 (English)In: Economics Letters, ISSN 0165-1765, E-ISSN 1873-7374, Vol. 110, 86-89 p.Article in journal (Refereed) Published
Abstract [en]

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.
Keyword [en]
optimal taxation, redistribution, outsourcing, foreign direct investment
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:umu:diva-37140DOI: 10.1016/j.econlet.2010.10.017OAI: oai:DiVA.org:umu-37140DiVA: diva2:358068
Available from: 2010-10-20 Created: 2010-10-20 Last updated: 2017-12-12

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CiteExportLink to record
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Citation style
  • apa
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