Can Capital Income Taxes Survive? And Should They?

By P. Sørensen. Social Science Research Network, 2007

141 citations recorded by the source corpus.

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.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/ff12013b896357d37c682e4803fb2e0ed7465057