Delaying the timing of offshoring low-skilled tasks
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://ciencia.iscte-iul.pt/public/pub/id/7378 http://hdl.handle.net/10071/9025 |
Resumo: | This paper examines the impact of uncertainty on offshoring low-skilled tasks. The model shows that greater demand uncertainty adversely affects the expected profit and timing of offshoring. It is also shown that a home-country tax rate deduction increases the volatility of the expected profits, making offshoring appear to be more risky. One policy implication of our results is that, in order to delay relocation of MNE's production from the home country, a government should adopt tax rate deduction rather than a direct subsidy because the former is more economical and effective than the latter. |
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Delaying the timing of offshoring low-skilled tasksOffshoringMultinational enterprisesOption-pricing modelFiscal policyThis paper examines the impact of uncertainty on offshoring low-skilled tasks. The model shows that greater demand uncertainty adversely affects the expected profit and timing of offshoring. It is also shown that a home-country tax rate deduction increases the volatility of the expected profits, making offshoring appear to be more risky. One policy implication of our results is that, in order to delay relocation of MNE's production from the home country, a government should adopt tax rate deduction rather than a direct subsidy because the former is more economical and effective than the latter.Elsevier2015-06-12T14:04:23Z2010-01-01T00:00:00Z20102015-06-12T14:02:39Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/public/pub/id/7378http://hdl.handle.net/10071/9025eng0264-9993de Mello-Sampayo, F.de Sousa-Vale, S.Camões, F.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T18:01:15Zoai:repositorio.iscte-iul.pt:10071/9025Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:32:44.460333Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Delaying the timing of offshoring low-skilled tasks |
title |
Delaying the timing of offshoring low-skilled tasks |
spellingShingle |
Delaying the timing of offshoring low-skilled tasks de Mello-Sampayo, F. Offshoring Multinational enterprises Option-pricing model Fiscal policy |
title_short |
Delaying the timing of offshoring low-skilled tasks |
title_full |
Delaying the timing of offshoring low-skilled tasks |
title_fullStr |
Delaying the timing of offshoring low-skilled tasks |
title_full_unstemmed |
Delaying the timing of offshoring low-skilled tasks |
title_sort |
Delaying the timing of offshoring low-skilled tasks |
author |
de Mello-Sampayo, F. |
author_facet |
de Mello-Sampayo, F. de Sousa-Vale, S. Camões, F. |
author_role |
author |
author2 |
de Sousa-Vale, S. Camões, F. |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
de Mello-Sampayo, F. de Sousa-Vale, S. Camões, F. |
dc.subject.por.fl_str_mv |
Offshoring Multinational enterprises Option-pricing model Fiscal policy |
topic |
Offshoring Multinational enterprises Option-pricing model Fiscal policy |
description |
This paper examines the impact of uncertainty on offshoring low-skilled tasks. The model shows that greater demand uncertainty adversely affects the expected profit and timing of offshoring. It is also shown that a home-country tax rate deduction increases the volatility of the expected profits, making offshoring appear to be more risky. One policy implication of our results is that, in order to delay relocation of MNE's production from the home country, a government should adopt tax rate deduction rather than a direct subsidy because the former is more economical and effective than the latter. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-01-01T00:00:00Z 2010 2015-06-12T14:04:23Z 2015-06-12T14:02:39Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ciencia.iscte-iul.pt/public/pub/id/7378 http://hdl.handle.net/10071/9025 |
url |
https://ciencia.iscte-iul.pt/public/pub/id/7378 http://hdl.handle.net/10071/9025 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
0264-9993 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Elsevier |
publisher.none.fl_str_mv |
Elsevier |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799134888539979776 |