Labour Tax Reform, the Good Jobs and the Bad Jobs
分析了在好工作（高薪）被配给的二元劳动力市场中，将税负从低薪转向高薪工人对就业总量和效率的影响，发现可能降低经济效率。
Abstract We analyse recent proposals to shift the tax burden away from low‐paid labour, assuming a dual labour market where the “good” high‐paying jobs are rationed. A shift in the tax burden from low‐paid to high‐paid workers has an ambiguous effect on the level of aggregate employment while the allocation of aggregate employment is further distorted. Even if the tax reform raises total employment, economic efficiency may be reduced because labour is reallocated from high‐productive to low‐productive jobs. We also find that opportunities for on‐the‐job search have important implications for the policy effects.