TAX / WT - T[W] / W
Z = (g + b) / W - T[W] / W
T[W] = g + b - Z W
Net[W] = W - T[W] = W + Z W - g - b = (1 + Z) W - g - b
Using this for the RIR:
· Net position of the average worker (1 + Z) W - gs - b + q
· Then RIR
(B/Pb + gpr + qr) / ((1+Z) W/P - gsr - B/Pb u + qr)