Can Capital Income Taxes Survive? And Should They?

Peter Birch Sørensen
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Peter Birch Sørensen: Department of Economics, University of Copenhagen

No 06-06, EPRU Working Paper Series from Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics

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.

Pages: 44 pages
Date: 2006-08
New Economics Papers: this item is included in nep-fmk, nep-pbe and nep-pub
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Citations: View citations in EconPapers (4)

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