Outsourcing and optimal nonlinear taxation: A note

Thomas Aronsson and Erkki Koskela

Economics Letters, 2009, vol. 102, issue 2, 135-137

Abstract: This paper concerns optimal taxation and outsourcing. If the government has a direct instrument for taxing outsourcing, the policy rules for marginal income taxation remain as in the standard model. Otherwise, outsourcing contributes to a more progressive income tax structure.

Keywords: Outsourcing; Optimal; nonlinear; taxation (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (8)

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Related works:
Working Paper: Outsourcing and Optimal Nonlinear Taxation: A Note (2008)
Working Paper: Outsourcing and Optimal Nonlinear Taxation: A Note (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:102:y:2009:i:2:p:135-137

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