RT Report
T1 The incidence of capital income taxes: does capital benefit from increased factor mobility?
A1 González-Páramo Martínez-Murillo, José Manuel
AB 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".
PB Facultad de Ciencias Económicas y Empresariales. Decanato
YR 1992
FD 1992
LK https://hdl.handle.net/20.500.14352/63986
UL https://hdl.handle.net/20.500.14352/63986
LA eng
DS Docta Complutense
RD 24 abr 2025