Can Capital Income Taxes Survive? And Should They?
Publikation: Working paper › Forskning
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Can Capital Income Taxes Survive? And Should They? / Sørensen, Peter Birch.
Cph. : Economic Policy Research Unit. Department of Economics, University of Copenhagen, 2006.Publikation: Working paper › Forskning
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TY - UNPB
T1 - Can Capital Income Taxes Survive? And Should They?
AU - Sørensen, Peter Birch
N1 - JEL Classification: H2
PY - 2006
Y1 - 2006
N2 - 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
AB - 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
M3 - Working paper
BT - Can Capital Income Taxes Survive? And Should They?
PB - Economic Policy Research Unit. Department of Economics, University of Copenhagen
CY - Cph.
ER -
ID: 327389