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.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 1793
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
-
Kapitalertragsteuer
Steuerwettbewerb
Steuerreform
Unternehmensbesteuerung
- Event
-
Geistige Schöpfung
- (who)
-
Sørensen, Peter Birch
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2006
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Sørensen, Peter Birch
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2006
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