Can capital income taxes survive? And should they?

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Standard

Can capital income taxes survive? And should they? / Sørensen, Peter Birch.

I: CESifo Economic Studies, Bind 53, Nr. 2, 2007, s. 172-228.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Sørensen, PB 2007, 'Can capital income taxes survive? And should they?', CESifo Economic Studies, bind 53, nr. 2, s. 172-228. https://doi.org/10.1093/cesifo/ifm010

APA

Sørensen, P. B. (2007). Can capital income taxes survive? And should they? CESifo Economic Studies, 53(2), 172-228. https://doi.org/10.1093/cesifo/ifm010

Vancouver

Sørensen PB. Can capital income taxes survive? And should they? CESifo Economic Studies. 2007;53(2):172-228. https://doi.org/10.1093/cesifo/ifm010

Author

Sørensen, Peter Birch. / Can capital income taxes survive? And should they?. I: CESifo Economic Studies. 2007 ; Bind 53, Nr. 2. s. 172-228.

Bibtex

@article{48a44ba0e38311dcbee902004c4f4f50,
title = "Can capital income taxes survive? And should they?",
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",
keywords = "Faculty of Social Sciences, capital income taxation, international taxation, tax reform, corporate income tax",
author = "S{\o}rensen, {Peter Birch}",
note = "JEL classification: H21, H25",
year = "2007",
doi = "10.1093/cesifo/ifm010",
language = "English",
volume = "53",
pages = "172--228",
journal = "CESifo Economic Studies",
issn = "1610-241X",
publisher = "Oxford University Press",
number = "2",

}

RIS

TY - JOUR

T1 - Can capital income taxes survive? And should they?

AU - Sørensen, Peter Birch

N1 - JEL classification: H21, H25

PY - 2007

Y1 - 2007

N2 - 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

AB - 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

KW - Faculty of Social Sciences

KW - capital income taxation

KW - international taxation

KW - tax reform

KW - corporate income tax

U2 - 10.1093/cesifo/ifm010

DO - 10.1093/cesifo/ifm010

M3 - Journal article

VL - 53

SP - 172

EP - 228

JO - CESifo Economic Studies

JF - CESifo Economic Studies

SN - 1610-241X

IS - 2

ER -

ID: 2888505