Publication: The incidence of capital income taxes: does capital benefit from increased factor mobility?
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1992
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Facultad de Ciencias Económicas y Empresariales. Decanato
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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".
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