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The Optimal Taxation of Risky Return to Foreign Investment.

Christiansen, Vidar - In: Economica 62 (1995) 247, pp. 373-87

This paper analyzes state-contingent taxation of the return to foreign investment in a country. It is assumed that the investment will be undertaken only if the investor obtains a given expected utility from the project. The optimal tax schedule across income levels in different states is...

Persistent link: https://www.econbiz.de/10005195326