Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/25838
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dc.contributor.authorSørensen, Peter Birchen_US
dc.date.accessioned2006-09-07en_US
dc.date.accessioned2009-07-28T08:12:45Z-
dc.date.available2009-07-28T08:12:45Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/25838-
dc.description.abstractThe 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.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working paper|x1793en_US
dc.subject.jelH21en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.stwKapitalertragsteueren_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwSteuerreformen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.titleCan capital income taxes survive?: And should they?en_US
dc.type|aWorking Paperen_US
dc.identifier.ppn517153386en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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