Can Capital Income Taxes Survive? And Should They?

Peter Birch Sørensen

No 1793, CESifo Working Paper Series from CESifo

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.

JEL-codes: H21 H25 (search for similar items in EconPapers)
Date: 2006
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_1793

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