Can capital income taxes survive? And should they?
Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
The article 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
Originalsprog | Engelsk |
---|---|
Tidsskrift | CESifo Economic Studies |
Vol/bind | 53 |
Udgave nummer | 2 |
Sider (fra-til) | 172-228 |
ISSN | 1610-241X |
DOI | |
Status | Udgivet - 2007 |
Bibliografisk note
JEL classification: H21, H25
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ID: 2888505