The traditional Becker/Arrow style model of discrimination depicts majority and minority workers as perfectly substitutable inputs, implying that all workers have the same job assignment. The model is only appropriate for determining whether pay differences between, for example, whites and...

Tax evasion on tips earned by servers is a pervasive problem, one that has received almost no attention in the tax evasion literature. The authors develop a model of joint server and employer tax compliance to derive predictions for how the customer tipping rate, the server’s sales and...

Post-reform China has been experiencing two major demographic changes, an extraordinary amount of internal migration and an aging population. We present a general migration model which captures the idea that older migrants have shorter durations in the destination but possibly larger general...

"This paper presents a test of an important implication of Becker's theory of employer discrimination: when institutional change enhances labor mobility, employer discrimination falls because it becomes more costly for employers to indulge tastes for discrimination. The test case is the National...

It is now well known that exogenous immigration shocks tend to have benign effects on native employment outcomes, thanks to various secondary adjustment processes made possible by flexible markets. One adjustment process that has received scant attention is that immigrants, as consumers of the...

The traditional model of taste discrimination in labor markets presumes perfect substitution, making it unsuitable for the measurement of discrimination across job assignments. We extend the model to explain cross-assignment discrimination and test it on data from Major League Baseball. A...