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The incidence of capital income taxes: does capital benefit from increased factor mobility? González-Páramo Martínez-Murillo, José Manuel Capital and labor mobility Capital income taxation and mobility Hacienda Pública 5301 Política Fiscal y Hacienda Publica Nacionales 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". Decanato Fac. de Ciencias Económicas y Empresariales TRUE pub 2023-06-21T01:33:24Z 2023-06-21T01:33:24Z 1992 technical report https://hdl.handle.net/20.500.14352/63986 XXXX-XXXX eng Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales Atribución-NoComercial-CompartirIgual 3.0 España https://creativecommons.org/licenses/by-nc-sa/3.0/es/ open access application/pdf Facultad de Ciencias Económicas y Empresariales. Decanato