Delaying the timing of offshoring low-skilled tasks

Detalhes bibliográficos
Autor(a) principal: de Mello-Sampayo, F.
Data de Publicação: 2010
Outros Autores: de Sousa-Vale, S., Camões, F.
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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spelling 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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