Redistributive income taxation, outsourcing and foreign direct investment

被引：3

作者：

Aronsson, Thomas ^{[1
]}

Koskela, Erkki ^{[2
]}

机构：

[1] Umea Univ, Dept Econ, SE-90187 Umea, Sweden

[2] Univ Helsinki, Dept Econ, FIN-00014 Helsinki, Finland

来源：

ECONOMICS LETTERS | 2011年 / 110卷 / 02期

基金：

芬兰科学院;

关键词：

Optimal taxation; Redistribution; Outsourcing; Foreign direct investment; LABOR-MARKET; INEQUALITY; IMPACT;

D O I：

10.1016/j.econlet.2010.10.017

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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. (C) 2010 Elsevier B.V. All rights reserved.

引用

页码：86 / 89

页数：4

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