Can capital income taxes survive? And should they?

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

SN - 1610-241X

VL - 53

SP - 172

EP - 228

JO - CESifo Economic Studies

JF - CESifo Economic Studies

IS - 2

ER -