Data and Code for: Unemployment Insurance Financing As A Uniform Payroll Tax
收藏ICPSR2022-01-01 更新2026-04-16 收录
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https://www.openicpsr.org/openicpsr/project/168661/version/V1/view
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资源简介：
In the United States, unemployment insurance is financed by taxes levied on employers. We develop a model to decompose UI taxes into a firing tax component, levied on firms that layoff workers, and a uniform payroll tax component, levied on all firms regardless of their layoffs. We develop a novel methodology to measure the two components and document a number of facts about the uniform payroll tax component: it is large, accounting for just under half of UI taxes, it rises significantly after recessions, and it is more cyclical in states with poorly funded UI system.
提供机构：
London School of Economics; University of Chicago; Board of Governors of the Federal Reserve System; University of Chicago Booth School of Business
创建时间：
2022-01-01
