The Impact of Taxes and Transfers on Job Search
构建了一个分析框架，研究税收和转移支付如何影响领取转移支付者接受工作前的等待时间，发现提高保障水平或税率可能缩短失业时长。
This article develops a framework for analyzing the impact of taxes and transfers on the length of time a person waits to accept a job while receiving transfer payments. It considers the impact of changes in the parameters of a generic tax-transfer system characterized by a guarantee and a tax rate on the costs and benefits of search. The analytical results indicate that increases in guarantees need not increase duration of unemployment-the results for unemployment insurance are a special case of the more general formulation developed in this article. In fact, increases in guarantees and increases in tax rates may shorten the duration of unemployment while decreasing the labor supply of transfer recipients. Copyright 1988 by University of Chicago Press.