González-Páramo Martínez-Murillo, José Manuel2023-06-212023-06-211992Atkinson, A.B. and J.E. Stiglitz, 1980, "Lectures on public economics". McGraw-Hill, New York. Bhatia, K.B., 1989, "Short run and long run in the theory of tax incidence", Public Finance, 44, 343-360. Casas, F.R., 1984, "Imperfect factor mobility: A generalization and synthesis of the two-sector models of international trade", Canadian Journal of Economics, 17, 747-761. Grossman, G.M., 1983, "Partially mobile capital: A general approach to two-sector trade theory", Journal of International Economics, 15, 1-17. Harberger, A.C., 1962, "The incidence of the corporation income tax", Journal of Political Economy. 70, 215-250. Jones, R.W., 1965, "The structure of simple general equilibrium models", Journal of Political Economy. 73, 557-572. Manning, R. and P.M. Sgro, 1975, "Wage differentials and growth in fixed coefficient models", Southern Economic Journal, 41, 403-409. McLure, Ch.M., 1971, "The theory of tax incidence with imperfect factor mobility", Finanzarchiv, 30, 27-48. Mussa, M., 1982, "Imperfect factor mobility and the distribution of income", Journal of International Economics, 12, 125-141. Neary, J.P., 1978, "Dynamic stability and the theory of factor market distortions", American Economic Review, 68, 671-682. Ratti, R.A. and P. Shome, 1977, "The incidence of the corporation income tax: A long run specific factor model", Southern Economic Journal, 44, 85-98.https://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 EspañaThe 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