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
| Original language | English |
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| Place of Publication | Cph. |
| Publisher | Economic Policy Research Unit. Department of Economics, University of Copenhagen |
| Number of pages | 50 |
| Publication status | Published - 2006 |