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Can capital income taxes survive? And should they?
Peter Birch Sørensen
Department of Economics
37
Citations (Scopus)
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Business & Economics
Alternatives
14%
Capital Income Tax
85%
Capital Income Taxation
45%
Income Tax Reform
46%
International Taxation
46%
Open Economy
62%
Tax Base
35%
Theory of Capital
41%
Earth & Environmental Sciences
economy
32%
income
17%
income tax
100%
tax reform
35%
taxation
54%
trend
10%
Social Sciences
income
13%
income tax
75%
open economy
59%
tax reform
27%
taxation
43%
trend
10%