Can capital income taxes survive? And should they?

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningfagfællebedømt

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
TidsskriftCESifo Economic Studies
Udgave nummer2
Sider (fra-til)172-228
StatusUdgivet - 2007

Bibliografisk note

JEL classification: H21, H25

ID: 2888505