TY - RPRT AU - González-Páramo Martínez-Murillo, José Manuel PY - 1992 UR - https://hdl.handle.net/20.500.14352/63986 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... LA - eng A3 - Facultad de Ciencias Económicas y Empresariales. Decanato KW - Capital and labor mobility KW - Capital income taxation and mobility TI - The incidence of capital income taxes: does capital benefit from increased factor mobility? TY - technical report VL - 1992 ER -