Outsourcing and optimal nonlinear taxation: a note
2009 (English)In: Economics Letters, ISSN 0165-1765, Vol. 102, no 2, 135-137 p.Article in journal (Refereed) Published
This paper concerns optimal taxation and outsourcing. If the government has a direct instrument for taxing outsourcing, the policy rules for marginal income taxation remain as in the standard model. Otherwise, outsourcing contributes to a more progressive income tax structure.
Place, publisher, year, edition, pages
Amsterdam: North-Holland , 2009. Vol. 102, no 2, 135-137 p.
Research subject Economics
IdentifiersURN: urn:nbn:se:umu:diva-18906DOI: 10.1016/j.econlet.2008.12.003OAI: oai:DiVA.org:umu-18906DiVA: diva2:175064