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

José Manuel Gonzalez-Páramo Martínez-Murillo
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José Manuel Gonzalez-Páramo Martínez-Murillo: Departamento de Economía Aplicada, Pública y Política. Universidad Complutense de Madrid., https://www.ucm.es/eapp

No 92-03, Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales from Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales

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".

Keywords: Capital and labor mobility; Capital income taxation and mobility. Length: 7 pages (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:ucm:doctra:92-03

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