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
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Englisch
- Bibliographic citation
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Series: EPRU Working Paper Series ; No. 2006-06
- Classification
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Wirtschaft
- Subject
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Kapitalertragsteuer
Steuerwettbewerb
Steuerreform
Unternehmensbesteuerung
- Event
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Geistige Schöpfung
- (who)
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Birch Sørensen, Peter
- Event
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Veröffentlichung
- (who)
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University of Copenhagen, Economic Policy Research Unit (EPRU)
- (where)
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Copenhagen
- (when)
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2006
- Handle
- Last update
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10.03.2025, 11:44 AM CET
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
- Birch Sørensen, Peter
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Time of origin
- 2006