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Outsourcing and optimal nonlinear taxation: a note
Umeå University, Faculty of Social Sciences, Department of Economics.
University of Helsinki, Department of Economics.
2009 (English)In: Economics Letters, ISSN 0165-1765, Vol. 102, no 2, 135-137 p.Article in journal (Refereed) Published
Abstract [en]

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.
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URN: urn:nbn:se:umu:diva-18906DOI: 10.1016/j.econlet.2008.12.003OAI: diva2:175064
Available from: 2009-02-26 Created: 2009-02-26 Last updated: 2011-09-28Bibliographically approved

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