Template-type: ReDIF-Paper 1.0
Author-Name: José Manuel Gonzalez-Páramo Martínez-Murillo
Author-Workplace-Name: Departamento de Economía Aplicada, Pública y Política. Universidad Complutense de Madrid.
Author-Workplace-Homepage: https://www.ucm.es/eapp
Title: The incidence of capital income taxes: does capital benefit from increased factor mobility?
Abstract: 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".
Keywords: Capital and labor mobility; Capital income taxation and mobility.
Length: 7 pages 
Creation-Date: 1992 
Number: 92-03
X-File-Ref: http://america.sim.ucm.es/repec/ucm/ref/doctra92-03.txt
File-URL: https://eprints.ucm.es/id/eprint/25856/1/9203.pdf
File-Format: Application/pdf
Handle: RePEc:ucm:doctra:92-03