Scandinavian Working Papers in Economics

Umeå Economic Studies,
Umeå University, Department of Economics

No 808: Redistributive Income Taxation, Outsourcing and Foreign Direct Investment

Thomas Aronsson () and Erkki Koskela ()
Additional contact information
Thomas Aronsson: Department of Economics, Umeå University, Postal: S 901 87 Umeå, Sweden
Erkki Koskela: Department of Economics, Postal: P.O. Box 17 (Arkadiankatu 17), 00014 University of Helsinki, Finland.

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

JEL-codes: D60; H21; H23; H25; J31

9 pages, June 14, 2010

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