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: EPRU Working Paper Series ; No. 2006-06

Classification
Wirtschaft
Subject
Kapitalertragsteuer
Steuerwettbewerb
Steuerreform
Unternehmensbesteuerung

Event
Geistige Schöpfung
(who)
Birch Sørensen, Peter
Event
Veröffentlichung
(who)
University of Copenhagen, Economic Policy Research Unit (EPRU)
(where)
Copenhagen
(when)
2006

Handle
Last update
10.03.2025, 11:44 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Birch Sørensen, Peter
  • University of Copenhagen, Economic Policy Research Unit (EPRU)

Time of origin

  • 2006

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