time, this assumption does not seem appropriate. This paper studies the optimal factor taxation in the presence of … unemployment which results from the union-firm wage bargaining both with optimal and restricted profit taxation when capital is … internationally mobile and labour immobile. In setting tax rates the government is assumed to behave as a Stackelberg leader towards …

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. -- outsourcing ; foreign direct investment ; optimal nonlinear taxation …

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 …