| 000 | 01660nab#a2200265#c#4500 | ||
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| 999 |
_c62500 _d62500 |
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| 003 | IEF | ||
| 005 | 20210521110103.0 | ||
| 008 | 051104s2005 ESP|| #####0 b|SPA|u | ||
| 040 |
_aIEF _cES-MaIEF |
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| 041 | _aSPA | ||
| 100 | 1 |
_aGonzález Páramo Martínez Murillo, José Manuel _918978 |
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| 245 |
_aImperfect factor mobility, unemployment, and the short-period incidence of a capital income tax _c José M. González-Páramo |
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| 260 | _c2005 | ||
| 520 | _aA crucial feature of the short-run perspective in many policy-relevant issues is the existence of unemployment due to wage rigidities. At the sametime, imperfections in the degree of factor mobility between sectors or regionsdetermine the nature and flexibility of the responses of the economy to exogenous shocks. It is no wonder then that the incidence of taxation upon employment and income distribution is a central preoccupation of the fiscal authorities. In this paper we explore the structure of the incidence and the economic effects ofa selective capital income tax in a neoclassical, two-sector, two-factor, short-period model in which the existence of a sticky wage that exceeds the maximun level consistent with full-employment leads to unemployment of labour. | ||
| 650 | 4 |
_aINCIDENCIA Y TRASLACION _946552 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aMOVIMIENTO DE CAPITALES _947812 |
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| 650 | 4 |
_aDESEMPLEO _942613 |
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| 650 | 4 |
_aEQUILIBRIO ECONOMICO _943701 |
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| 773 | 0 |
_tHacienda pública española _w34570 _gn. 172, (1/2005), p. 23-59 |
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| 856 | _uhttps://www.ief.es/docs/destacados/publicaciones/revistas/hpe/172_Art2.pdf | ||
| 942 | _2udc | ||
| 942 | _2udc | ||