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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/25838
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Sørensen, Peter Birch | | en_US |
| dc.date.accessioned | | 2006-09-07 | | en_US |
| dc.date.accessioned | | 2009-07-28T08:12:45Z | | - |
| dc.date.available | | 2009-07-28T08:12:45Z | | - |
| dc.date.issued | | 2006 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/25838 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 1793 | | en_US |
| dc.subject.jel | | H21 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.stw | | Kapitalertragsteuer | | en_US |
| dc.subject.stw | | Steuerwettbewerb | | en_US |
| dc.subject.stw | | Steuerreform | | en_US |
| dc.subject.stw | | Unternehmensbesteuerung | | en_US |
| dc.title | | Can capital income taxes survive?: And should they? | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 517153386 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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