Can Capital Income Taxes Survive? And Should They?

Peter Birch Sørensen

CESifo Economic Studies, 2007, vol. 53, issue 2, 172-228

Abstract: The article 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. (JEL code: H21, H25) Copyright , Oxford University Press.

Date: 2007
References: Add references at CitEc
Citations: View citations in EconPapers (32)

Downloads: (external link)
http://hdl.handle.net/10.1093/cesifo/ifm010 (application/pdf)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oup:cesifo:v:53:y:2007:i:2:p:172-228

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

CESifo Economic Studies is currently edited by Panu Poutvaara

More articles in CESifo Economic Studies from CESifo Group Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK. Contact information at EDIRC.
Bibliographic data for series maintained by Oxford University Press ().