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
Institutions:	CESifo
Subject:	outsourcing \| foreign direct investment \| optimal nonlinear taxation

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Extent:	application/pdf
Series:	CESifo Working Paper Series.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 3051
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:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008596589