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Outsourcing and optimal nonlinear taxation: A note

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.
Year of publication:
2009
Authors: Aronsson, Thomas ; Koskela, Erkki
Published in:
Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 102.2009, 2, p. 135-137
Publisher: Elsevier
Subject: Outsourcing Optimal nonlinear taxation
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Type of publication: Article
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Persistent link: https://www.econbiz.de/10005095409
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