Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/82026 
Year of Publication: 
2006
Series/Report no.: 
EPRU Working Paper Series No. 2006-06
Publisher: 
University of Copenhagen, Economic Policy Research Unit (EPRU), Copenhagen
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.
Document Type: 
Working Paper

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