Arbeitspapier
Can capital income taxes survive?: And should they?
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 1793
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
Kapitalertragsteuer
Steuerwettbewerb
Steuerreform
Unternehmensbesteuerung
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Sørensen, Peter Birch
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2006
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Sørensen, Peter Birch
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2006
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