IDEAS home Printed from https://ideas.repec.org/p/ucm/doctra/92-03.html
   My bibliography  Save this paper

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

Author

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".

Suggested Citation

  • José Manuel Gonzalez-Páramo Martínez-Murillo, 1992. "The incidence of capital income taxes: does capital benefit from increased factor mobility?," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 92-03, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
    • Handle: RePEc:ucm:doctra:92-03
    as

    Download full text from publisher

    File URL: https://eprints.ucm.es/id/eprint/25856/1/9203.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ucm:doctra:92-03. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Águeda González Abad (email available below). General contact details of provider: https://edirc.repec.org/data/feucmes.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.