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Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment

Aronsson, Thomas; Koskela, Erkki - 2008

outsourcing by locating part of the production process abroad. Our results show that the incentive to relax the self … outsourcing. Without a direct instrument for taxing outsourcing, the government may reduce the amount of resources spent on … outsourcing by increased provision of the public input good, which is desirable in the sense that reduced outsourcing contributes …

Persistent link: https://www.econbiz.de/10010264504

Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment

Aronsson, Thomas; Koskela, Erkki - 2009

abroad, and where outsourcing is substitutable for domestic low-ability labor. Our results show that the incentives for the … unemployment also constitutes an incentive to implement a tax on outsourcing. Without a direct instrument for taxing outsourcing …, the government may reduce the amount of resources spent on outsourcing by increased provision of the public input good …

Persistent link: https://www.econbiz.de/10010268954

Aunified perspective on efficiency, redistribution, and public policy

Kaplow, Louis - In: National tax journal 73 (2020) 2, pp. 429-472

Persistent link: https://www.econbiz.de/10012517986

A unified perspective on efficiency, redistribution, and public policy

Kaplow, Louis - 2020

Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...

Persistent link: https://www.econbiz.de/10012174286

The optimal turnover threshold and tax rate for SMEs

Wei, Feng; Wen, Jean-François - 2019

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income...

Persistent link: https://www.econbiz.de/10012021806

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...

Persistent link: https://www.econbiz.de/10010416288

Optimal taxation and R&D policies

Akcigit, Ufuk; Hanley, Douglas; Stantcheva, Stefanie - In: Econometrica : journal of the Econometric Society, an … 90 (2022) 2, pp. 645-684

Persistent link: https://www.econbiz.de/10013190092

The tax paradox and weak tax neutrality

López, Ramón; Gutiérrez Cubilllos, Pablo; Figueroa … - 2019 - Last revised: March 10, 2019

Persistent link: https://www.econbiz.de/10012150073

The role of the corporate tax

Gordon, Roger H.; Sarada - 2019

Persistent link: https://www.econbiz.de/10012064539

Is a minimum wage an appropriate instrument for redistribution?

Gerritsen, Aart; Jacobs, Bas - 2014

We analyze the redistributive (dis)advantages of a minimum wage over income taxation in competitive labor markets. A minimum wage causes more unemployment, but also leads to more skill formation as unemployment is concentrated on low-skilled workers. A simple condition based on three sufficient...

Persistent link: https://www.econbiz.de/10010234542