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Can Capital Income Taxes Survive? And Should They?

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  • 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.

Suggested Citation

  • Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  • Handle: RePEc:kud:epruwp:06-06
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    File URL: http://web.econ.ku.dk/eprn_epru/Workings_Papers/wp-06-06.pdf
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    3. Fabien Candau & Jacques Le Cacheux, 2018. "Taming Tax Competition with a European Corporate Income Tax," Revue d'économie politique, Dalloz, vol. 128(4), pages 575-611.

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