Can Capital Income Taxes Survive? And Should They?

55 Pages Posted: 26 Sep 2006

See all articles by Peter Birch Sorensen

Peter Birch Sorensen

University of Copenhagen - Department of Economics; CESifo (Center for Economic Studies and Ifo Institute)

Date Written: August 2006

Abstract

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.

JEL Classification: H21, H25

Suggested Citation

Sorensen, Peter Birch, Can Capital Income Taxes Survive? And Should They? (August 2006). CESifo Working Paper Series No. 1793. Available at SSRN: https://ssrn.com/abstract=932507

Peter Birch Sorensen (Contact Author)

University of Copenhagen - Department of Economics ( email )

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CESifo (Center for Economic Studies and Ifo Institute)

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Germany

HOME PAGE: http://www.CESifo.de

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