By supplementing income explicitly through payments or implicitly through taxes collected, income-based taxes and transfers make disposable income less variable. Because disposable income determines consumption, policies that smooth disposable income also create welfare improving consumption...

We use panel data from the Brazilian tax collection authority to examine the effects of a major incentive reform instituted in 1989 to improve tax enforcement. Beforehand, fine collections per inspection were relatively stable; however, a striking trend break occurred afterwards, which we...

The author examines the empirical performance of instrumental variables estimators with predetermined instruments in an application to life-cycle labor supply under uncertainty. The estimators studied are two stage least squares, generalized method-of-moments (GMM), forward filter, independently...

This research demonstrates that much useful quantitative information concerning hedonic labor market equilibrium and the effects of disturbances to it can be obtained through the use of numerical simulation analysis. In particular, the authors (1) explore the general problems involved in...

Using a computable hedonic equilibrium model of the labor market, we numerically simulate the interactions between workers and firms as tempered by the state and federal regulations intended to influence workplace safety. We compute the changes needed for SSHA to become economically meaningful...

We examine the incidence, form, and research consequences of measurement error in measures of fatal injury risk in U.S. workplaces using both Bureau of Labor Statistics and National Intitute of Occupational Safety and Health data. Of the various measures examined the NIOSH industry risk measure...