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: EPRU Working Paper Series ; No. 2006-06
- Klassifikation
-
Wirtschaft
- Thema
-
Kapitalertragsteuer
Steuerwettbewerb
Steuerreform
Unternehmensbesteuerung
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Birch Sørensen, Peter
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Copenhagen, Economic Policy Research Unit (EPRU)
- (wo)
-
Copenhagen
- (wann)
-
2006
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Birch Sørensen, Peter
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Entstanden
- 2006
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