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- W2259311586 abstract "This paper characterizes the role of capital and labor 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 differentials is examined. We also show that a surprising number of elements of Harberger's theorems carry over in the partially-mobile-factors model." @default.
- W2259311586 created "2016-06-24" @default.
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- W2259311586 date "1993-01-01" @default.
- W2259311586 modified "2023-09-27" @default.
- W2259311586 title "Selective factor taxes under imperfect mobility: the Harberger model after thirty years" @default.
- W2259311586 hasPublicationYear "1993" @default.
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