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
Englisch

Bibliographic citation
Series: CESifo Working Paper ; No. 3051

Classification
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
outsourcing
foreign direct investment
optimal nonlinear taxation
Outsourcing
Offshoring
Direktinvestition
Einkommensteuer
Optimale Besteuerung
Lohnstruktur
Einkommensumverteilung
Theorie

Event
Geistige Schöpfung
(who)
Aronsson, Thomas
Koskela, Erkki
Event
Veröffentlichung
(who)
Center for Economic Studies and ifo Institute (CESifo)
(where)
Munich
(when)
2010

Handle
Last update
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

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