Can capital income taxes survive? And should they?
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Can capital income taxes survive? And should they? / Sørensen, Peter Birch.
I: CESifo Economic Studies, Bind 53, Nr. 2, 2007, s. 172-228.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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TY - JOUR
T1 - Can capital income taxes survive? And should they?
AU - Sørensen, Peter Birch
N1 - JEL classification: H21, H25
PY - 2007
Y1 - 2007
N2 - 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
AB - 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
KW - Faculty of Social Sciences
KW - capital income taxation
KW - international taxation
KW - tax reform
KW - corporate income tax
U2 - 10.1093/cesifo/ifm010
DO - 10.1093/cesifo/ifm010
M3 - Journal article
VL - 53
SP - 172
EP - 228
JO - CESifo Economic Studies
JF - CESifo Economic Studies
SN - 1610-241X
IS - 2
ER -
ID: 2888505