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

José Manuel Gonzalez Páramo
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José Manuel Gonzalez Páramo: Departamento de Economía Aplicada VI (Hacienda Pública y Sistema Fiscal). Universidad Complutense de Madrid.

No 93-06, Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales from Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales

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.

Keywords: Movilidad; del; Capital. (search for similar items in EconPapers)
Pages: 21 pages
Date: 1993
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