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Título:
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Selective factor taxes under imperfect mobility: the Harberger model after thirty years
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Autores:
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Gonzalez-Páramo, 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, 1993
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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: Teorías económicas
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Tipo = Documento de trabajo o Informe técnico
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Resumen:
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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.
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En línea:
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https://eprints.ucm.es/id/eprint/26104/1/9306.pdf
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