Can capital income taxes survive? And should they?

Research output: Contribution to journalJournal articlepeer-review

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
Original languageEnglish
JournalCESifo Economic Studies
Volume53
Issue number2
Pages (from-to)172-228
ISSN1610-241X
DOIs
Publication statusPublished - 2007

ID: 2888505