Can Capital Income Taxes Survive? And Should They?
Publikation: Working paper › Forskning
Dokumenter
- Wp-06-06
Forlagets udgivne version, 273 KB, PDF-dokument
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
Originalsprog | Engelsk |
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Udgivelsessted | Cph. |
Udgiver | Economic Policy Research Unit. Department of Economics, University of Copenhagen |
Antal sider | 50 |
Status | Udgivet - 2006 |
Bibliografisk note
JEL Classification: H2
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ID: 327389