This investigation of the effect of sexual orientation on earnings employs General Social Survey data from 1989-96. Depending largely on the definition of sexual orientation used, earnings are estimated as having been between 14% and 16% lower for gay men than for heterosexual men, and between...

Human capital theory predicts that individuals acquire less schooling when the returns to schooling are small. To test this theory, the authors study the effect of the Appalachian coal boom on high school enrollments. During the 1970s, a boom in the coal industry increased the earnings of high...

Current federal tax law requires that all workers having the same experience with a firm must receive essentially the same package of fringe benefits in order for those benefits to qualify for preferential tax treatment. The authors argue that this "nondiscriminatory" provision of fringe...