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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Detalles Bibliográficos
Autor: González-Páramo Martínez-Murillo, José Manuel
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
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spelling The incidence of capital income taxes: does capital benefit from increased factor mobility?González-Páramo Martínez-Murillo, José ManuelCapital and labor mobilityCapital income taxation and mobilityHacienda Pública5301 Política Fiscal y Hacienda Publica NacionalesWe 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".Facultad de Ciencias Económicas y Empresariales. DecanatoUniversidad Complutense de Madrid19921992-01-0119921992-01-01technical reporthttp://purl.org/coar/resource_type/c_18ghinfo:eu-repo/semantics/reportapplication/pdfhttps://hdl.handle.net/20.500.14352/63986reponame: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:20.500.14352/639862026-06-02T12:44:21Z
dc.title.none.fl_str_mv The incidence of capital income taxes: does capital benefit from increased factor mobility?
title The incidence of capital income taxes: does capital benefit from increased factor mobility?
spellingShingle The incidence of capital income taxes: does capital benefit from increased factor mobility?
González-Páramo Martínez-Murillo, José Manuel
Capital and labor mobility
Capital income taxation and mobility
Hacienda Pública
5301 Política Fiscal y Hacienda Publica Nacionales
title_short The incidence of capital income taxes: does capital benefit from increased factor mobility?
title_full The incidence of capital income taxes: does capital benefit from increased factor mobility?
title_fullStr The incidence of capital income taxes: does capital benefit from increased factor mobility?
title_full_unstemmed The incidence of capital income taxes: does capital benefit from increased factor mobility?
title_sort The incidence of capital income taxes: does capital benefit from increased factor mobility?
dc.creator.none.fl_str_mv González-Páramo Martínez-Murillo, José Manuel
author González-Páramo Martínez-Murillo, José Manuel
author_facet González-Páramo Martínez-Murillo, José Manuel
author_role author
dc.contributor.none.fl_str_mv Universidad Complutense de Madrid
dc.subject.none.fl_str_mv Capital and labor mobility
Capital income taxation and mobility
Hacienda Pública
5301 Política Fiscal y Hacienda Publica Nacionales
topic Capital and labor mobility
Capital income taxation and mobility
Hacienda Pública
5301 Política Fiscal y Hacienda Publica Nacionales
description 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".
publishDate 1992
dc.date.none.fl_str_mv 1992
1992-01-01
1992
1992-01-01
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/20.500.14352/63986
url https://hdl.handle.net/20.500.14352/63986
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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score 15,812429

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