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dc.contributor.authorAronsson, Thomasen
dc.contributor.authorKoskela, Erkkien
dc.date.accessioned2009-10-08-
dc.date.accessioned2010-05-14T08:18:13Z-
dc.date.available2010-05-14T08:18:13Z-
dc.date.issued2009-
dc.identifier.urihttp://hdl.handle.net/10419/30416-
dc.description.abstractThis paper concerns optimal income taxation in a two-country OLG economy, where each country is characterized by asymmetric information between the government and the private sector, and where one of the countries outsources part of its production to the other. In the country whose firms outsource production abroad, the government will respond to outsourcing by implementing a more progressive labor income tax structure and higher marginal capital income tax rates than it would have done in the absence of outsourcing. The tax policy response by the government in the country that receives foreign production capacity is, in general, ambiguous and depends on a tradeoff between wage-equality and factor income from abroad. By using the noncooperative Nash equilibrium as a reference case, we also consider tax policy cooperation leading to higher welfare.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2776en
dc.subject.jelH21en
dc.subject.jelH25en
dc.subject.jelJ31en
dc.subject.jelJ62en
dc.subject.ddc330en
dc.subject.keywordoutsourcingen
dc.subject.keywordredistributionen
dc.subject.keywordoptimal nonlinear taxationen
dc.subject.keywordintertemporal modelen
dc.subject.stwOptimale Besteuerungen
dc.subject.stwEinkommensteueren
dc.subject.stwOutsourcingen
dc.subject.stwOverlapping Generationsen
dc.subject.stwZwei-Länder-Modellen
dc.subject.stwTheorieen
dc.titleOptimal income taxation : outsourcing and policy cooperation in a dynamic economy-
dc.typeWorking Paperen
dc.identifier.ppn61018069Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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