RT Report
T1 Selective factor taxes under imperfect mobility: the Harberger model after thirty years
A1 González Páramo, José Manuel
AB 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.
PB Facultad de Ciencias Económicas y Empresariales. Decanato
SN 255-5471
YR 1993
FD 1993
LK https://hdl.handle.net/20.500.14352/64036
UL https://hdl.handle.net/20.500.14352/64036
LA eng
DS Docta Complutense
RD 30 jun 2025