Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/39004 
Year of Publication: 
2010
Series/Report no.: 
CESifo Working Paper No. 3051
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
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:

Files in This Item:
File
Size
118.63 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.