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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/39004
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| Title: | | Redistributive income taxation under outsourcing and foreign direct investment  |
| Authors: | | Aronsson, Thomas Koskela, Erkki |
| Issue Date: | | 2010 |
| Series/Report no.: | | CESifo working paper Public Choice 3051 |
| 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. |
| Subjects: | | outsourcing foreign direct investment optimal nonlinear taxation |
| JEL: | | D60 H21 H23 H25 J31 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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