Efficient Job Creation in LDCs Requires a Tax on Employment
论证了提高劳动力相对成本的政策符合低收入国家的集体和个体利益，因为低工资使劳动密集型生产更受青睐，而征收就业税并补贴资本能筛选出最愿意在低收入国家生产的企业，即使考虑就业，在合理的替代弹性下仍有益。
This paper argues that, contrary to the views of most development economists, policies that raise the cost of labor relative to capital are in the collective and individual interest of LDCs. The reason is that low wages mean that the attractiveness of an LDC production location is positively correlated with labor intensity. A labor tax combined with a capital subsidy consequently hits hardest the processes willing to pay the most to produce in an LDC. Even if employment is a concern, the policy is still beneficial if elasticities of substitution are in the empirically relevant range