Working Paper
Can Capital Income Taxes Survive? And Should They?
Peter Birch Sørensen
CESifo, Munich, 2006
CESifo Working Paper No. 1793
CESifo, Munich, 2006
CESifo Working Paper No. 1793
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.
CESifo Category
Public Finance
Public Finance
JEL Classification: H210,H250