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. -- outsourcing ; foreign direct investment ; optimal nonlinear taxation …

taxation …

. -- heterogeneous domestic labor markets ; wage bargaining ; impacts of labor taxation ; outsourcing …

-skilled workers is more competitive. To focus on this aspect, we analyze how flexible international outsourcing and labour taxation … of firms. -- Flexible outsourcing ; dual labour market ; impacts of labour taxation ; welfare state …

We evaluate the effects of international outsourcing and labor taxation on wage formation and equilibrium unemployment … reduce equilibrium unemployment of low-skilled workers both in the presence and absence of labor taxation. In the presence of … markets ; labor taxation ; equilibrium unemployment …

We consider the issue of steady-state optimal factor taxation in a Ramsey-type dynamic general equilibrium setting with …

time, this assumption does not seem appropriate. This paper studies the optimal factor taxation in the presence of … unemployment which results from the union-firm wage bargaining both with optimal and restricted profit taxation when capital is …

This paper concerns optimal income taxation in a two-country OLG economy, where each country is characterized by …. -- outsourcing ; redistribution ; optimal nonlinear taxation ; intertemporal model …