Compensating Differentials and Income Taxes: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
研究了所得税如何影响危险工作与安全工作的工资差异，发现税率上升时危险工作的税前补偿性工资差异会增大，且两类工作的工资对税收变化的反应存在显著差异。
Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs is taxed away. While there is evidence that the provision of amenities responds to taxes, the literature has ignored the consequences for job characteristics which cannot fully adjust. This paper compares the wage response of dangerous jobs to the wage response of safe jobs. When tax rates increase, we should see the pretax compensating differential for on-the-job risk increase. Empirically, I find large differences in the wage response of jobs based on their riskiness.