The effects of firm specific taxes and government mandates with an application to the U.S. unemployment insurance program
研究同一劳动力市场中不同企业面临的税收或政府强制令成本差异，发现这种差异会导致就业重新分配和无谓损失，即使总就业不变。利用企业级失业保险税数据，表明市场层面税收主要由工人承担，但企业只能转嫁一小部分市场内差异，从而在某些情况下造成较大无谓损失。
We examine the common, but unexamined, case of a tax or government mandate whose cost differs across firms within the same labor market. Our theoretical model shows that this variation can lead to employment reallocation across firms and dead-weight losses, even if there is no aggregate employment effect. Using firm level unemployment insurance tax data, we find that while the market level tax is mostly born by the worker, individual firms can only pass on a small share of the within market differences. Thus, in some cases differences in taxes across firms can lead to large dead-weight losses.