The incidence of capital income taxes: does capital benefit from increased factor mobility?
| dc.contributor.author | González-Páramo Martínez-Murillo, José Manuel | |
| dc.date.accessioned | 2023-06-21T01:33:24Z | |
| dc.date.available | 2023-06-21T01:33:24Z | |
| dc.date.issued | 1992 | |
| dc.description.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". | |
| dc.description.department | Decanato | |
| dc.description.faculty | Fac. de Ciencias Económicas y Empresariales | |
| dc.description.refereed | TRUE | |
| dc.description.status | pub | |
| dc.eprint.id | https://eprints.ucm.es/id/eprint/25856 | |
| dc.identifier.relatedurl | https://economicasyempresariales.ucm.es/working-papers-ccee | |
| dc.identifier.uri | https://hdl.handle.net/20.500.14352/63986 | |
| dc.issue.number | 03 | |
| dc.language.iso | eng | |
| dc.page.total | 7 | |
| dc.publication.place | Madrid | |
| dc.publisher | Facultad de Ciencias Económicas y Empresariales. Decanato | |
| dc.relation.ispartofseries | Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales | |
| dc.rights | Atribución-NoComercial-CompartirIgual 3.0 España | |
| dc.rights.accessRights | open access | |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/3.0/es/ | |
| dc.subject.keyword | Capital and labor mobility | |
| dc.subject.keyword | Capital income taxation and mobility | |
| dc.subject.ucm | Hacienda Pública | |
| dc.subject.unesco | 5301 Política Fiscal y Hacienda Publica Nacionales | |
| dc.title | The incidence of capital income taxes: does capital benefit from increased factor mobility? | |
| dc.type | technical report | |
| dc.volume.number | 1992 | |
| dcterms.references | Atkinson, A.B. and J.E. Stiglitz, 1980, "Lectures on public economics". McGraw-Hill, New York. Bhatia, K.B., 1989, "Short run and long run in the theory of tax incidence", Public Finance, 44, 343-360. Casas, F.R., 1984, "Imperfect factor mobility: A generalization and synthesis of the two-sector models of international trade", Canadian Journal of Economics, 17, 747-761. Grossman, G.M., 1983, "Partially mobile capital: A general approach to two-sector trade theory", Journal of International Economics, 15, 1-17. Harberger, A.C., 1962, "The incidence of the corporation income tax", Journal of Political Economy. 70, 215-250. Jones, R.W., 1965, "The structure of simple general equilibrium models", Journal of Political Economy. 73, 557-572. Manning, R. and P.M. Sgro, 1975, "Wage differentials and growth in fixed coefficient models", Southern Economic Journal, 41, 403-409. McLure, Ch.M., 1971, "The theory of tax incidence with imperfect factor mobility", Finanzarchiv, 30, 27-48. Mussa, M., 1982, "Imperfect factor mobility and the distribution of income", Journal of International Economics, 12, 125-141. Neary, J.P., 1978, "Dynamic stability and the theory of factor market distortions", American Economic Review, 68, 671-682. Ratti, R.A. and P. Shome, 1977, "The incidence of the corporation income tax: A long run specific factor model", Southern Economic Journal, 44, 85-98. | |
| dspace.entity.type | Publication | |
| relation.isAuthorOfPublication | 1ff84f00-52ca-4760-a77b-22a6cf509a9e | |
| relation.isAuthorOfPublication.latestForDiscovery | 1ff84f00-52ca-4760-a77b-22a6cf509a9e |
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