Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/25838
Authors: 
Sørensen, Peter Birch
Year of Publication: 
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

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