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Can Capital Income Taxes Survive? And Should They?

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Author Info
Peter Birch Sørensen (Department of Economics, University of Copenhagen)
Abstract

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.

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Paper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 06-06.

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Length: 44 pages
Date of creation: Aug 2006
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Handle: RePEc:kud:epruwp:06-06

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  33. Chamley, Christophe, 2001. "Capital income taxation, wealth distribution and borrowing constraints," Journal of Public Economics, Elsevier, vol. 79(1), pages 55-69, January. [Downloadable!] (restricted)
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  39. Huizinga, Harry & Nielsen, Soren Bo, 2003. "Withholding taxes or information exchange: the taxation of international interest flows," Journal of Public Economics, Elsevier, vol. 87(1), pages 39-72, January. [Downloadable!] (restricted)
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