Arbeitspapier
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.
- Language
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Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 3051
- Classification
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Wirtschaft
Welfare Economics: General
Taxation and Subsidies: Efficiency; Optimal Taxation
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Business Taxes and Subsidies including sales and value-added (VAT)
Wage Level and Structure; Wage Differentials
- Subject
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outsourcing
foreign direct investment
optimal nonlinear taxation
Outsourcing
Offshoring
Direktinvestition
Einkommensteuer
Optimale Besteuerung
Lohnstruktur
Einkommensumverteilung
Theorie
- Event
-
Geistige Schöpfung
- (who)
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Aronsson, Thomas
Koskela, Erkki
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
-
2010
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
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Object type
- Arbeitspapier
Associated
- Aronsson, Thomas
- Koskela, Erkki
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2010