capital and labor based on administratively set minimum wages rather than an imputed return to book assets.  This paper … shift would also raise the tax burden of skilled labor-intensive industries more than it would that of capital …

Labor markets around the world have become increasingly integrated over the last two decades, with the entry of China … rapid technological progress. At the same time, the share of labor in national income decreased in most advanced countries …. This paper uses a labor share equation derived from a translog revenue function to estimate the contributions of …