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

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...

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Detalles Bibliográficos
Autor: González Páramo, José Manuel
Tipo de recurso: informe técnico
Fecha de publicación:1993
País:España
Institución:Universidad Complutense de Madrid (UCM)
Repositorio:Docta Complutense
Idioma:inglés
OAI Identifier:oai:docta.ucm.es:20.500.14352/64036
Acceso en línea:https://hdl.handle.net/20.500.14352/64036
Access Level:acceso abierto
Palabra clave:Movilidad del Capital.
Teorías económicas
5307 Teoría Económica
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spelling Selective factor taxes under imperfect mobility: the Harberger model after thirty yearsGonzález Páramo, José ManuelMovilidad del Capital.Teorías económicas5307 Teoría EconómicaThis 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.Facultad de Ciencias Económicas y Empresariales. DecanatoUniversidad Complutense de Madrid19931993-01-0119931993-01-01technical reporthttp://purl.org/coar/resource_type/c_18ghinfo:eu-repo/semantics/reportapplication/pdfhttps://hdl.handle.net/20.500.14352/64036reponame:Docta Complutenseinstname:Universidad Complutense de Madrid (UCM)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Atribución-NoComercial-CompartirIgual 3.0 Españahttps://creativecommons.org/licenses/by-nc-sa/3.0/es/info:eu-repo/semantics/openAccessoai:docta.ucm.es:20.500.14352/640362026-06-02T12:44:21Z
dc.title.none.fl_str_mv Selective factor taxes under imperfect mobility: the Harberger model after thirty years
title Selective factor taxes under imperfect mobility: the Harberger model after thirty years
spellingShingle Selective factor taxes under imperfect mobility: the Harberger model after thirty years
González Páramo, José Manuel
Movilidad del Capital.
Teorías económicas
5307 Teoría Económica
title_short Selective factor taxes under imperfect mobility: the Harberger model after thirty years
title_full Selective factor taxes under imperfect mobility: the Harberger model after thirty years
title_fullStr Selective factor taxes under imperfect mobility: the Harberger model after thirty years
title_full_unstemmed Selective factor taxes under imperfect mobility: the Harberger model after thirty years
title_sort Selective factor taxes under imperfect mobility: the Harberger model after thirty years
dc.creator.none.fl_str_mv González Páramo, José Manuel
author González Páramo, José Manuel
author_facet González Páramo, José Manuel
author_role author
dc.contributor.none.fl_str_mv Universidad Complutense de Madrid
dc.subject.none.fl_str_mv Movilidad del Capital.
Teorías económicas
5307 Teoría Económica
topic Movilidad del Capital.
Teorías económicas
5307 Teoría Económica
description 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.
publishDate 1993
dc.date.none.fl_str_mv 1993
1993-01-01
1993
1993-01-01
dc.type.none.fl_str_mv technical report
http://purl.org/coar/resource_type/c_18gh
dc.type.openaire.fl_str_mv info:eu-repo/semantics/report
format report
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.14352/64036
url https://hdl.handle.net/20.500.14352/64036
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-CompartirIgual 3.0 España
https://creativecommons.org/licenses/by-nc-sa/3.0/es/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-CompartirIgual 3.0 España
https://creativecommons.org/licenses/by-nc-sa/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Facultad de Ciencias Económicas y Empresariales. Decanato
publisher.none.fl_str_mv Facultad de Ciencias Económicas y Empresariales. Decanato
dc.source.none.fl_str_mv reponame:Docta Complutense
instname:Universidad Complutense de Madrid (UCM)
instname_str Universidad Complutense de Madrid (UCM)
reponame_str Docta Complutense
collection Docta Complutense
repository.name.fl_str_mv
repository.mail.fl_str_mv
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