Arbeitspapier
Outsourcing and optimal nonlinear taxation: a note
This paper addresses outsourcing in the two-type optimal income tax model. If the government is able to control outsourcing via a direct tax instrument, outsourcing will not affect the marginal income tax structure. In the absence of a direct tax instrument, and under the plausible assumption that higher outsourcing increases the wage differential, the government will implement a lower marginal income tax rate for the low-ability type and a higher marginal income tax rate for the high-ability type than it would otherwise have done.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 2269
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
Wage Level and Structure; Wage Differentials
Job, Occupational, and Intergenerational Mobility; Promotion
- Subject
-
outsourcing
optimal nonlinear taxation
Outsourcing
Optimale Besteuerung
Körperschaftsteuer
Lohnstruktur
Arbeitsmobilität
Theorie
- Event
-
Geistige Schöpfung
- (who)
-
Aronsson, Thomas
Koskela, Erkki
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2008
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Aronsson, Thomas
- Koskela, Erkki
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2008
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