Labour Taxation in a Unionised Economy with Home Production
研究工资税对失业和福利的影响，发现降低服务部门的工资税通常能降低失业，但福利改善需满足工会力量和劳动密集度在两部门间相等。
The impact of payroll taxes on unemployment and welfare are examined in a model with household production and union–firm wage bargaining. The analysis shows that unemployment typically falls as the payroll tax rate in the market sector for household substitutes (the service sector) is reduced. This holds even when the payroll tax rate in the non‐service sector is raised in order to maintain a balanced government budget. Welfare improves with a reduced‐service‐sector payroll tax rate only if unions are equally strong and firms are equally labour intensive across the sectors.