Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82026
Authors: 
Birch Sørensen, Peter
Year of Publication: 
2006
Series/Report no.: 
EPRU Working Paper Series 2006-06
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

Files in This Item:
File
Size
294.67 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.