Instead of renting their set of skills and competences for a pre-set price, these young graduates prefer to maximize the lifetime income stream they may derive from their human capital. Again, such behavior undermines the employment contract as a basic social institution and makes a number of its associated features, such as annual income taxation, suboptimal.
此外还提到人力资本崛起等其他不那么颠覆性的变化。越来越多的年轻毕业生不选择大公司看似诱人的工作，宁愿少赚很多钱也要为创业企业或创意产业工作。虽然这可以借助相应生活方式的魅力部分地得到解释，但也可能是增加终生收入的一种方法。这些年轻的毕业生不愿再以预先设定的价格出租自己的技术和能力，而是追求自身人力资本终生收入流的最大化。上述行为再度破坏了劳动合同这一基本的社会制度，导致按年收入征税等一系列相关功能适用性变差。