The Effect of Government-Mandated Benefits on Youth Employment
研究了政府强制雇主提供的福利（失业补偿保险税和工伤保险）对16-34岁青年就业的影响，发现工伤保险成本上升1个百分点使青少年和年轻成人就业下降约1.5个百分点，失业保险税显著减少青少年就业。
The author empirically examines the effect on youth employment of government-mandated employer-provided benefits. In particular, he investigates the effect of unemployment compensation insurance taxes and workers' compensation insurance mandates on the employment of youths (aged 16-19) and young adults (aged 20-24 and 25-34). An analysis of time series state aggregate data for the years 1982-89 indicates that a one percentage point increase in the employer's cost of workers' compensation insurance reduced employment for both teenagers and young adults by about 1.5 percentage points. Unemployment insurance taxes significantly decreased the employment of teenagers, but not that of young adults.