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Work Incentive Effects of Taxing Unemployment Benefits

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NBER1984-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1260
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Before 1979, unemployment insurance (UI) benefits were not treated as taxable income in the United States. Several economists criticized this policy on the ground that not taxing UI benefits while taxing earned income allegedly encourages unemployed persons to conduct longer than socially optimal
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1984-01-01
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