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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 |
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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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