When two groups of workers are imperfect substitutes, a minimum wage increase does not necessarily increase discriminatory hirings. A Becker model with imperfect substitutes demonstrates that discrimination is determined by the rate of change of substitutability between the two groups. Only if...

Proposal combines EITC, child credit, and dependent allowance into one child-related benefit program so that the tax code is simplified. It allows the phasing down of benefits to be less than 6 percent so that the marginal tax rate is reduced, especially for families that are currently subject...