Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/25838 
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dc.contributor.authorSørensen, Peter Birchen
dc.date.accessioned2006-09-07-
dc.date.accessioned2009-07-28T08:12:45Z-
dc.date.available2009-07-28T08:12:45Z-
dc.date.issued2006-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1793en
dc.subject.jelH21en
dc.subject.jelH25en
dc.subject.ddc330en
dc.subject.stwKapitalertragsteueren
dc.subject.stwSteuerwettbewerben
dc.subject.stwSteuerreformen
dc.subject.stwUnternehmensbesteuerungen
dc.titleCan capital income taxes survive?: And should they?-
dc.typeWorking Paperen
dc.identifier.ppn517153386en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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