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

• Autores: José Manuel González Páramo
• Localización: Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales, ISSN-e 2255-5471, Nº. 3, 1992, 7 págs.
• Idioma: inglés
• Enlaces
  • Texto completo (pdf)
• Resumen

  • 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".