Employment Flows, Capital Mobility, and Policy Analysis
在Hopenhayn和Rogerson关于解雇税的分析中引入灵活资本形式并考虑转型动态，发现资本对理解解雇税的长期和福利效应不重要，但对决定取消该政策的短期后果至关重要。
This article extends Hopenhayn and Rogerson's analysis of firing taxes by introducing a flexible form of capital and considering transitionary dynamics. The article finds that capital is not important for understanding the long run and welfare effects of firing taxes. However, capital is crucial for determining the short run consequences of eliminating this type of policy.