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http://hdl.handle.net/10419/25838
  
Title:Can capital income taxes survive?: And should they? PDF Logo
Authors:Sørensen, Peter Birch
Issue Date:2006
Series/Report no.:CESifo working paper 1793
Abstract:The paper surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation, and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an open economy faced with growing mobility of capital income tax bases.
JEL:H21
H25
Document Type:Working Paper
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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