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The incidence of capital income taxes: does capital benefit from increased factor mobility?

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González-Páramo Martínez-Murillo, José Manuel (1992) The incidence of capital income taxes: does capital benefit from increased factor mobility? [ Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales; nº 03, 1992, ]

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Official URL: http://eprints.ucm.es/25856/




Abstract

We characterize the role of capital and labor mobility in the shifting of capital taxes in a 2x2 general-equilibrium model with partially-mobile factors. This is done by means of an intuitive decomposition of the incidence of a selective capital tax into a "specificity effect" and a "mobility effect".


Item Type:Working Paper or Technical Report
Uncontrolled Keywords:Capital and labor mobility, Capital income taxation and mobility
Subjects:Social sciences > Economics > Public finance
Series Name:Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales
Volume:1992
Number:03
ID Code:25856
Deposited On:13 Jun 2014 12:22
Last Modified:02 Jun 2015 11:41

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