Umeå Economic Studies, Department of Economics, Umeå University
No 808:
Redistributive Income Taxation, Outsourcing and Foreign Direct Investment
Thomas Aronsson ()
and Erkki Koskela ()
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.
Keywords: optimal taxation; redistribution; outsourcing; foreign direct investment; (follow links to similar papers)
JEL-Codes: D60; H21; H23; H25; J31; (follow links to similar papers)
9 pages, June 14, 2010
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