というNBER論文が上がっている(ungated(SSRN)版)。原題は「Too Many Managers: The Strategic Use of Titles to Avoid Overtime Payments」で、著者はLauren Cohen(ハーバード大)、Umit Gurun(テキサス大ダラス)、N. Bugra Ozel(同)。 以下はその要旨。 We find widespread evidence of firms appearing to avoid paying overtime wages by exploiting a federal law that allows them to do so for employees termed as “managers” and paid a salary above a pre-defined dollar thr