Resource title

Can capital income taxes survive?: And should they?

Resource image

image for OpenScout resource :: Can capital income taxes survive?: And should they?

Resource description

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.

Resource author

Peter Birch Sørensen

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/25838

Resource license

Adapt according to the presented license agreement and reference the original author.