2026-06-29T09:28:17Zhttps://docta.ucm.es/rest/oai/requestoai:docta.ucm.es:20.500.14352/639862023-11-14T07:21:38Zcom_20.500.14352_14col_20.500.14352_17
Docta Complutense
author
González-Páramo Martínez-Murillo, José Manuel
2023-06-21T01:33:24Z
2023-06-21T01:33:24Z
1992
https://hdl.handle.net/20.500.14352/63986
https://economicasyempresariales.ucm.es/working-papers-ccee
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".
eng
Atribución-NoComercial-CompartirIgual 3.0 España
The incidence of capital income taxes: does capital benefit from increased factor mobility?
technical report
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application/pdf
9203.pdf
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8d93389a4a29f10f02ed545dc674e88a
11018
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9203.pdf.txt