Assuming a two-period model with endogenous choices of labour, education, and saving, it is shown to be second …-best efficient to deviate from Ramsey's Rule and to distort qualified labour less than nonqualified labour. The result holds for …

The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for … extent the conclusions of some studies change if some alternative indicator for the tax burden on labour is employed. We … indicator for the tax burden on labour is also shown to affect the conclusions of some well-known empirical models. …

This paper constructs a theory of the coexistence of fixed-term and permanent employment contracts in an environment …