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Can Capital Income Taxes Survive? And Should They?

  • Peter Birch Sørensen

    (Department of Economics, University of Copenhagen)

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    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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    File URL: http://www.econ.ku.dk/eprn_epru/Workings_Papers/wp-06-06.pdf
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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
    Date of revision:
    Handle: RePEc:kud:epruwp:06-06
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