Impacto
Downloads
Downloads per month over past year
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, ]
Preview |
PDF
Creative Commons Attribution Non-commercial Share Alike. 235kB |
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 |
Origin of downloads
Repository Staff Only: item control page
