Please use this identifier to cite or link to this item:
https://hdl.handle.net/10419/30416
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Aronsson, Thomas | en |
dc.contributor.author | Koskela, Erkki | en |
dc.date.accessioned | 2009-10-08 | - |
dc.date.accessioned | 2010-05-14T08:18:13Z | - |
dc.date.available | 2010-05-14T08:18:13Z | - |
dc.date.issued | 2009 | - |
dc.identifier.uri | http://hdl.handle.net/10419/30416 | - |
dc.description.abstract | This 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.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x2776 | en |
dc.subject.jel | H21 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | J31 | en |
dc.subject.jel | J62 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | outsourcing | en |
dc.subject.keyword | redistribution | en |
dc.subject.keyword | optimal nonlinear taxation | en |
dc.subject.keyword | intertemporal model | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Einkommensteuer | en |
dc.subject.stw | Outsourcing | en |
dc.subject.stw | Overlapping Generations | en |
dc.subject.stw | Zwei-Länder-Modell | en |
dc.subject.stw | Theorie | en |
dc.title | Optimal income taxation : outsourcing and policy cooperation in a dynamic economy | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 61018069X | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
Files in This Item:
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.