Template-type: ReDIF-Paper 1.0
Author-Name: José Manuel Gonzalez Páramo
Author-Workplace-Name: Departamento de Economía Aplicada VI (Hacienda Pública y Sistema Fiscal). Universidad Complutense de Madrid.
Title: Selective factor taxes under imperfect mobility: the Harberger model after thirty years
Abstract: This 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.
Keywords: Movilidad del Capital.
Length: 21 pages 
Creation-Date: 1993 
Number: 93-06 
X-File-Ref: http://america.sim.ucm.es/repec/ucm/ref/doctra93-06.txt
File-URL: https://eprints.ucm.es/id/eprint/26104/1/9306.pdf
File-Format: Application/pdf
Handle: RePEc:ucm:doctra:93-06