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…

After a long decline, the Labor Force Participation Rate (LFPR) of older men in the United States leveled off in the 1980s, and began to increase in the late 1990s. We examine how changes in Social Security rules affected these trends. We attribute only a small portion of the decline from the 1960s-80s to the increasing generosity of Social…

I investigate the effect of the 1997 Nicaraguan Adjustment and Central American Relief Act (NACARA) on employment and earnings of undocumented foreign-born men from Nicaragua, Cuba, Guatemala, and El Salvador who were eligible for amnesty under the Act. I find that NACARA had a modest effect on the employment of these men; raised their real wage…