Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/39004
Authors: 
Aronsson, Thomas
Koskela, Erkki
Year of Publication: 
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

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