Published in:CESifo Working Paper Series ; No. 3051
Extent:
1 Online-Ressource (14 p)
Language:
English
DOI:
10.2139/ssrn.1610088
Identifier:
Origination:
Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 2010 erstellt
Description:
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