Redistributive Income Taxation under Outsourcing and Foreign Direct Investment
Thomas Aronsson and
Erkki Koskela
No 3051, CESifo Working Paper Series from CESifo
Abstract:
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.
Keywords: outsourcing; foreign direct investment; optimal nonlinear taxation (search for similar items in EconPapers)
JEL-codes: D60 H21 H23 H25 J31 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_3051
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