The incidence of capital income taxes: does capital benefit from increased factor mobility?
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 "...
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| Tipo de recurso: | informe técnico |
| Fecha de publicación: | 1992 |
| País: | España |
| Institución: | Universidad Complutense de Madrid (UCM) |
| Repositorio: | Docta Complutense |
| Idioma: | inglés |
| OAI Identifier: | oai:docta.ucm.es:20.500.14352/63986 |
| Acceso en línea: | https://hdl.handle.net/20.500.14352/63986 |
| Access Level: | acceso abierto |
| Palabra clave: | Capital and labor mobility Capital income taxation and mobility Hacienda Pública 5301 Política Fiscal y Hacienda Publica Nacionales |
| Sumario: | 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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