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Can Capital Income Taxes Survive? And Should They?

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  • Peter Birch Sørensen

Abstract

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. (JEL code: H21, H25) Copyright , Oxford University Press.

Suggested Citation

  • Peter Birch Sørensen, 2007. "Can Capital Income Taxes Survive? And Should They?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 172-228, June.
    • Handle: RePEc:oup:cesifo:v:53:y:2007:i:2:p:172-228
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    File URL: http://hdl.handle.net/10.1093/cesifo/ifm010
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    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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