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 …

-skilled workers is more competitive. To focus on this aspect, we analyze how flexible international outsourcing and labour taxation …-skilled workers. Increasing wage tax progression of lowskilled workers decreases the wage rate and increases the labour demand of low … of firms. -- Flexible outsourcing ; dual labour market ; impacts of labour taxation ; welfare state …

What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low …-skilled labor and perfect competition in high-skilled labor in the presence of outsourcing? A higher degree of tax progression by … raising the wage tax and the tax exemption for the low-skilled workers will decrease the wage rate and increase labour demand …

It is analyzed the impacts of outsourcing cost and wage tax progression under labor market imperfections with Nash wage …-moderating (wage-increasing) effect so that there is a negative (positive) effect on equilibrium unemployment. Higher tax progression …, to keep the relative tax burden per worker constant, has a wage moderating and a positive effect on employment and …

What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low …-skilled labor and perfect competition in high-skilled labor in the presence of outsourcing? A higher degree of tax progression by … raising the wage tax and the tax exemption for the low-skilled workers will decrease the wage rate and increase labor demand …

We consider the issue of steady-state optimal factor taxation in a Ramsey-type dynamic general equilibrium setting with … two distinct distortions: i) taxes on capital and labour are the only available tax instruments for raising revenues, and … broad assumptions the two distortions create conflicting demands on the wage tax, while calling for a zero capital tax. By …

affect the well-established qualitative results of the impact labour tax reforms have: changes in the wage tax rate, the tax …. Furthermore, increasing the degree of tax progression by keeping the relative tax burden per worker constant continues to be good … outsourcing costs fall. -- outsourcing : union wage-setting ; employment ; labour tax reform …

We evaluate the effects of international outsourcing and labor taxation on wage formation and equilibrium unemployment … domestic low-skilled wage tax, higher payroll tax and lower wage tax exemption increase optimal outsourcing. Outsourcing will … reduce equilibrium unemployment of low-skilled workers both in the presence and absence of labor taxation. In the presence of …

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 … internationally mobile and labour immobile. In setting tax rates the government is assumed to behave as a Stackelberg leader towards …

The paper uses both the single rotation and ongoing rotation framework to study the impact of yield tax, lump-sum tax …, cash flow tax and tax on interest rate earnings on the privately optimal rotation period when forest value growth is … stochastic and forest owners are either risk neutral or risk averse. In the case of risk-neutral forest owner higher yield tax …