Can capital income taxes survive? And should they?
Research output: Contribution to journal › Journal article › Research › peer-review
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
Original language | English |
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Journal | CESifo Economic Studies |
Volume | 53 |
Issue number | 2 |
Pages (from-to) | 172-228 |
ISSN | 1610-241X |
DOIs | |
Publication status | Published - 2007 |
- Faculty of Social Sciences - capital income taxation, international taxation, tax reform, corporate income tax
Research areas
ID: 2888505