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Birch Sørensen, Peter
Year of Publication: 
Series/Report no.: 
EPRU Working Paper Series 2006-06
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.
Document Type: 
Working Paper

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