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CESifo Economic Studies Advance Access originally published online on June 4, 2007
CESifo Economic Studies 2007 53(2):172-228; doi:10.1093/cesifo/ifm010
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© The Author 2007. Published by Oxford University Press on behalf of Ifo Institute for Economic Research, Munich. All rights reserved. For permissions, please email: journals.permissions@oxfordjournals.org

Can Capital Income Taxes Survive? And Should They?

Peter Birch Sørensen*,1

* Department of Economics, University of Copenhagen, Studiestraede 6, 1455 Copenhagen K, Denmark,e-mail: peter.birch.sorensen{at}econ.ku.dk

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. (JEL code: H21, H25)

Key Words: Capital income taxation • international taxation • tax reform • corporate income tax

1 This article is a revised version of a keynote lecture delivered at the 2006 CESifo Venice Summer Institute workshop on The Future of Capital Income Taxation at Venice International University, 17–18 July 2006.


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