Selective factor taxes under imperfect mobility: the Harberger model after thirty years

González Páramo, José Manuel2023-06-212023-06-211993255-5471https://hdl.handle.net/20.500.14352/64036This 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.engAtribución-NoComercial-CompartirIgual 3.0 Españahttps://creativecommons.org/licenses/by-nc-sa/3.0/es/Selective factor taxes under imperfect mobility: the Harberger model after thirty yearstechnical reporthttps://economicasyempresariales.ucm.es/working-papers-cceeopen accessMovilidad del Capital.Teorías económicas5307 Teoría Económica