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Selective factor taxes under imperfect mobility: the Harberger model after thirty years

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Gonzalez-Páramo, José Manuel (1993) Selective factor taxes under imperfect mobility: the Harberger model after thirty years. [ Documentos de Trabajo de la Facultad de Ciencias Económicas y Empresariales; nº 06, 1993, ISSN: 255-5471 ]

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Official URL: http://eprints.ucm.es/26104/




Abstract

This paper characterizes the role of capital and labor mobility in the shifting of capital taxes in Harberger-type 2X2 general-equilibrium model with partially-mobile factors. We first provide and examine an intuitive decomposition of the incidence of a selective capital tax into a "specificity effect" and a "mobility effect". Then we extend Harberger's incidence theorems lo a partially-mobile factors context. The relevance of factor mobility differentials is examined. We also show that a surprising number of elements of Harberger's theorems carry over in the partially-mobile-factors model.


Item Type:Working Paper or Technical Report
Uncontrolled Keywords:Movilidad del Capital.
Subjects:Social sciences > Economics > Economics
Series Name:Documentos de Trabajo de la Facultad de Ciencias Económicas y Empresariales
Volume:1993
Number:06
ID Code:26104
Deposited On:03 Jul 2014 14:25
Last Modified:12 Jun 2015 08:23

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