Outsourcing and optimal nonlinear taxation: A note

被引：3
|
作者：
Aronsson, Thomas [1 ]
Koskela, Erkki [2 ]
机构：
[1] Umea Univ, Dept Econ, S-90187 Umea, Sweden
[2] Univ Helsinki, Dept Econ, FIN-00014 Helsinki, Finland
来源：
ECONOMICS LETTERS | 2009年 / 102卷 / 02期
基金：
芬兰科学院;
关键词：
Outsourcing; Optimal nonlinear taxation;
D O I：
10.1016/j.econlet.2008.12.003
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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. (c) 2008 Elsevier B.V. All rights reserved.
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页码：135 / 137
页数：3
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