Título:
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The incidence of capital income taxes: does capital benefit from increased factor mobility?
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Autores:
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González-Páramo Martínez-Murillo, José Manuel
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Tipo de documento:
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texto impreso
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Editorial:
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Facultad de Ciencias Económicas y Empresariales. Decanato, 1992
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Dimensiones:
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application/pdf
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Nota general:
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cc_by_nc_sa
info:eu-repo/semantics/openAccess
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Idiomas:
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Palabras clave:
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Estado = Publicado
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Materia = Ciencias Sociales: Economía: Hacienda Pública
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Tipo = Documento de trabajo o Informe técnico
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Resumen:
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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".
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En línea:
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https://eprints.ucm.es/id/eprint/25856/1/9203.pdf
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