%0 Report
%A González Páramo, José Manuel
%T Selective factor taxes under imperfect mobility: the Harberger model after thirty years
%J Documentos de Trabajo de la Facultad de Ciencias Económicas y Empresariales
%D 1993
%@ 255-5471
%U https://hdl.handle.net/20.500.14352/64036
%X 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.
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