Peter Birch Sorensen

University of Copenhagen - Department of Economics

Øster Farimagsgade 5

Bygning 26

1353 Copenhagen K.

Denmark

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

http://www.CESifo.de

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 42,595

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Top 42,595

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2,408

TOTAL CITATIONS
Rank 17,171

SSRN RANKINGS

Top 17,171

in Total Papers Citations

8

Scholarly Papers (11)

1.

Dual Income Taxation: Why and How?

CESifo Working Paper Series No. 1551
Number of pages: 34 Posted: 24 Oct 2005
Peter Birch Sorensen
University of Copenhagen - Department of Economics
Downloads 519 (110,984)
Citation 3

Abstract:

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dual income tax, tax neutrality, taxation of business income, shareholder income tax

2.

Can Capital Income Taxes Survive? And Should They?

CESifo Working Paper Series No. 1793
Number of pages: 55 Posted: 26 Sep 2006
Peter Birch Sorensen
University of Copenhagen - Department of Economics
Downloads 443 (134,256)

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3.

International Tax Coordination: Regionalism Versus Globalism

Number of pages: 31 Posted: 11 Jul 2001
Peter Birch Sorensen
University of Copenhagen - Department of Economics
Downloads 357 (171,454)
Citation 1

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Tax Competition, Tax Coordination, Capital Income Taxation

4.

The Basic Environmental Economics of the Circular Economy

EPRU Working Paper Series No. 2017-04
Number of pages: 27 Posted: 06 Nov 2017
Peter Birch Sorensen
University of Copenhagen - Department of Economics
Downloads 314 (196,828)

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Circular Economy, Linear Economy, Optimal Recycling, Hotelling Rule, Pigouvian Taxation, Environmental Kuznets Curve

5.

Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal

Number of pages: 39 Posted: 29 Oct 2003
Peter Birch Sorensen
University of Copenhagen - Department of Economics
Downloads 225 (275,760)
Citation 2

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tax neutrality, shareholder income tax,

6.

The Dilemmas of Tax Coordination in the Enlarged European Union

CESifo Working Paper Series No. 1859
Number of pages: 42 Posted: 06 Dec 2006
Jens Brochner, Jesper Jensen, Patrick Svensson and Peter Birch Sorensen
The Danish Ministry of Finance, TECA Training ApS, Quartz Strategy Consultants and University of Copenhagen - Department of Economics
Downloads 212 (291,829)

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7.

Optimal Taxation and Social Insurance in a Lifetime Perspective

CESifo Working Paper Series No. 1690, CentER Discussion Paper No. 2007-14
Number of pages: 35 Posted: 05 Apr 2006
Peter Birch Sorensen and A. Lans Bovenberg
University of Copenhagen - Department of Economics and Tilburg University - Center for Economic Research (CentER)
Downloads 195 (315,388)

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optimal lifetime income taxation, optimal social insurance

8.

Improving the Equity-Efficiency Trade-Off: Mandatory Savings Accounts for Social Insurance

Number of pages: 47 Posted: 10 Nov 2003
A. Lans Bovenberg and Peter Birch Sorensen
Tilburg University - Center for Economic Research (CentER) and University of Copenhagen - Department of Economics
Downloads 143 (412,121)
Citation 2

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9.

The Nordic Dual Income Tax Principles, Practices, and Relevance for Canada

Canadian Tax Journal / Revue Fiscale Canadienne, Vol. 55, No. 3, 2007
Posted: 24 Sep 2008
Peter Birch Sorensen
University of Copenhagen - Department of Economics

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Canada, capital taxes, corporate income taxes, double taxation, Nordic, personal income taxes

10.

The German Business Tax Reform of 2000: A General Equilibrium Analysis

Posted: 16 Dec 2002
Peter Birch Sorensen
University of Copenhagen - Department of Economics

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11.

The Case for International Tax Co-Ordination Reconsidered

Posted: 28 Feb 2001
Peter Birch Sorensen
University of Copenhagen - Department of Economics

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