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.

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Year of publication:	2006
Authors:	Sørensen, Peter Birch
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	Kapitalertragsteuer \| Steuerwettbewerb \| Steuerreform \| Unternehmensbesteuerung

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Series:	CESifo Working Paper ; 1793
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	517153386 [GVK] hdl:10419/25838 [Handle]
Classification:	H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010263973