Redistributive income taxation under outsourcing and foreign direct investment

This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax response to the joint effect of outsourcing and FDI depends on whether FDI is complementary with, or substitutable for, domestic labor.

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Year of publication:	2010
Authors:	Aronsson, Thomas ; Koskela, Erkki
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	Outsourcing \| Offshoring \| Direktinvestition \| Einkommensteuer \| Optimale Besteuerung \| Lohnstruktur \| Einkommensumverteilung \| Theorie \| outsourcing \| foreign direct investment \| optimal nonlinear taxation

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Series:	CESifo Working Paper ; 3051
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	627064655 [GVK] hdl:10419/39004 [Handle]
Classification:	D60 - Welfare Economics. General ; H21 - Efficiency; Optimal Taxation ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; J31 - Wage Level and Structure; Wage Differentials by Skill, Training, Occupation, etc
Source:	EconStor

Persistent link: https://www.econbiz.de/10010270536