The incidence of capital income taxes: does capital benefit from increased factor mobility?

González-Páramo Martínez-Murillo, José Manuel2023-06-212023-06-211992https://hdl.handle.net/20.500.14352/63986We 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".engAtribución-NoComercial-CompartirIgual 3.0 Españahttps://creativecommons.org/licenses/by-nc-sa/3.0/es/The incidence of capital income taxes: does capital benefit from increased factor mobility?technical reporthttps://economicasyempresariales.ucm.es/working-papers-cceeopen accessCapital and labor mobilityCapital income taxation and mobilityHacienda Pública5301 Política Fiscal y Hacienda Publica Nacionales