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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/25838
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| Title: | | Can capital income taxes survive?: And should they?  |
| 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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