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Redistributive Income Taxation, Outsourcing and Foreign Direct Investment

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Author Info

  • Aronsson, Thomas

    () (Department of Economics, Umeå University)

  • Koskela, Erkki

    () (Department of Economics)

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    Abstract

    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.

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    File URL: http://www.econ.umu.se/DownloadAsset.action?contentId=133501&languageId=3&assetKey=ues808
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    Bibliographic Info

    Paper provided by Umeå University, Department of Economics in its series Umeå Economic Studies with number 808.

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    Length: 9 pages
    Date of creation: 14 Jun 2010
    Date of revision:
    Handle: RePEc:hhs:umnees:0808

    Contact details of provider:
    Postal: Department of Economics, Umeå University, S-901 87 Umeå, Sweden
    Phone: 090 - 786 61 42
    Fax: 090 - 77 23 02
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    Web page: http://www.econ.umu.se/
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    Related research

    Keywords: optimal taxation; redistribution; outsourcing; foreign direct investment;

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