Would Broadening the UI Tax Base Help Low-Income Workers?
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Mark Duggan & Audrey Guo & Andrew C. Johnston, 2022. "Would Broadening the UI Tax Base Help Low-Income Workers?," AEA Papers and Proceedings, American Economic Association, vol. 112, pages 107-111, May.
References listed on IDEAS
- Anderson, Patricia M. & Meyer, Bruce D., 2000. "The effects of the unemployment insurance payroll tax on wages, employment, claims and denials," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 81-106, October.
- Andrew C. Johnston, 2021.
"Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(1), pages 266-293, February.
- Johnston, Andrew C., 2020. "Unemployment-Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," IZA Discussion Papers 13117, Institute of Labor Economics (IZA).
- Audrey Guo & Andrew C. Johnston, 2021. "The Finance of Unemployment Compensation and Its Consequences," Public Finance Review, , vol. 49(3), pages 392-434, May.
- Guo, Audrey, 2020. "The Effects of Unemployment Insurance Taxation on Multi-Establishment Firms," MPRA Paper 97919, University Library of Munich, Germany.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Mark Duggan & Audrey Guo & Andrew C. Johnston, 2023.
"Experience Rating as an Automatic Stabilizer,"
Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 109-133.
- Mark Duggan & Audrey Guo & Andrew C. Johnston, 2022. "Experience Rating as an Automatic Stabilizer," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 109-133, National Bureau of Economic Research, Inc.
- Mark Duggan & Andrew C. Johnston & Audrey Guo, 2022. "Experience Rating as an Automatic Stabilizer," NBER Working Papers 30651, National Bureau of Economic Research, Inc.
- Guo, Audrey, 2024.
"Payroll tax incidence: Evidence from unemployment insurance,"
Journal of Public Economics, Elsevier, vol. 239(C).
- Audrey Guo, 2023. "Payroll Tax Incidence: Evidence from Unemployment Insurance," Papers 2304.05605, arXiv.org.
- Audrey Guo, 2024. "Payroll Tax Incidence: Evidence from Unemployment Insurance," Working Papers 24-35, Center for Economic Studies, U.S. Census Bureau.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Guo, Audrey, 2024.
"Payroll tax incidence: Evidence from unemployment insurance,"
Journal of Public Economics, Elsevier, vol. 239(C).
- Audrey Guo, 2023. "Payroll Tax Incidence: Evidence from Unemployment Insurance," Papers 2304.05605, arXiv.org.
- Audrey Guo, 2024. "Payroll Tax Incidence: Evidence from Unemployment Insurance," Working Papers 24-35, Center for Economic Studies, U.S. Census Bureau.
- Mark Duggan & Audrey Guo & Andrew C. Johnston, 2023.
"Experience Rating as an Automatic Stabilizer,"
Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 109-133.
- Mark Duggan & Audrey Guo & Andrew C. Johnston, 2022. "Experience Rating as an Automatic Stabilizer," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 109-133, National Bureau of Economic Research, Inc.
- Mark Duggan & Andrew C. Johnston & Audrey Guo, 2022. "Experience Rating as an Automatic Stabilizer," NBER Working Papers 30651, National Bureau of Economic Research, Inc.
- Guo, Audrey & Johnston, Andrew C., 2020. "The Finance of Unemployment Compensation and its Consequence for the Labor Market," IZA Discussion Papers 13330, Institute of Labor Economics (IZA).
- Audrey Guo & Andrew C. Johnston, 2021. "The Finance of Unemployment Compensation and Its Consequences," Public Finance Review, , vol. 49(3), pages 392-434, May.
- Albertini, Julien & Fairise, Xavier & Terriau, Anthony, 2023.
"Unemployment insurance, recalls, and experience rating,"
Journal of Macroeconomics, Elsevier, vol. 75(C).
- Julien Albertini & Xavier Fairise & Anthony Terriau, 2020. "Unemployment insurance, Recalls and Experience Rating," Working Papers halshs-02559317, HAL.
- Julien Albertini & Xavier Fairise & Anthony Terriau, 2020. "Unemployment insurance, Recalls and Experience Rating," Working Papers 2014, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Julien Albertini & Xavier Fairise & Anthony Terriau, 2023. "Unemployment insurance, recalls, and experience rating," Post-Print halshs-03881968, HAL.
- Andrew C. Johnston, 2021.
"Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(1), pages 266-293, February.
- Johnston, Andrew C., 2020. "Unemployment-Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," IZA Discussion Papers 13117, Institute of Labor Economics (IZA).
- Kyyrä, Tomi & Tuomala, Juha, 2023.
"The effects of employers’ disability and unemployment insurance costs on benefit inflows,"
Labour Economics, Elsevier, vol. 85(C).
- Kyyrä, Tomi & Tuomala, Juha, 2022. "The Effects of Employers' Disability and Unemployment Insurance Costs on Benefit Inflows," IZA Discussion Papers 15797, Institute of Labor Economics (IZA).
- Kyyrä, Tomi & Tuomala, Juha, 2022. "The Effects of Employers' Disability and Unemployment Insurance Costs on Benefit Inflows," Working Papers 152, VATT Institute for Economic Research.
- Guo, Audrey, 2020. "The Effects of Unemployment Insurance Taxation on Multi-Establishment Firms," MPRA Paper 97919, University Library of Munich, Germany.
- Nynke de Groot & Pierre Koning, 2022. "A burden too big to bear? The effect of experience‐rated disability insurance premiums on firm bankruptcies and employment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(1), pages 214-242, January.
- Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2022.
"Labor market institutions and the incidence of payroll taxation,"
Journal of Public Economics, Elsevier, vol. 209(C).
- Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2021. "Labor Market Institutions and the Incidence of Payroll Taxation," IZA Discussion Papers 14321, Institute of Labor Economics (IZA).
- Matthias Collischon & Kamila Cygan-Rehm & Regina T. Riphahn, 2021.
"Employment effects of payroll tax subsidies,"
Small Business Economics, Springer, vol. 57(3), pages 1201-1219, October.
- Matthias Collischon & Kamila Cygan-Rehm & Regina T. Riphahn, 2018. "Employment Effects of Payroll Tax Subsidies," CESifo Working Paper Series 7111, CESifo.
- Matthias Collischon & Kamila Cygan-Rehm & Regina T. Riphahn, 2020. "Employment effects of payroll tax subsidies," Working Papers 191, Bavarian Graduate Program in Economics (BGPE).
- Cygan-Rehm, Kamila & Riphahn, Regina T., 2020. "Employment Effects of Payroll Tax Subsidies," IZA Discussion Papers 13037, Institute of Labor Economics (IZA).
- Kamhon Kan & Yen-Ling Lin, 2009.
"The labor market effects of national health insurance: evidence from Taiwan,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 22(2), pages 311-350, April.
- Kamhon Kan & Yen-Ling Lin, 2007. "The Labor Market Effects of National Health Insurance : Evidence From Taiwan," IEAS Working Paper : academic research 07-A001, Institute of Economics, Academia Sinica, Taipei, Taiwan.
- Emmanuel Saez & Benjamin Schoefer & David Seim, 2019.
"Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden,"
American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
- Emmanuel Saez & Benjamin Schoefer & David Seim, 2017. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," NBER Working Papers 23976, National Bureau of Economic Research, Inc.
- Seim, David & Schoefer, Benjamin & Saez, Emmanuel, 2017. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," CEPR Discussion Papers 12391, C.E.P.R. Discussion Papers.
- L'Haridon, Olivier & Malherbet, Franck, 2009.
"Employment protection reform in search economies,"
European Economic Review, Elsevier, vol. 53(3), pages 255-273, April.
- L'Haridon, Olivier & Malherbet, Franck, 2006. "Employment Protection Reform in Search Economies," IZA Discussion Papers 2304, Institute of Labor Economics (IZA).
- Olivier L'Haridon & Franck Malherbet, 2008. "Employment Protection Reform in Search Economies," Working Papers hal-00587576, HAL.
- L'Haridon, Olivier & Malherbe, Franck, 2008. "Employment protection reform in search economies," HEC Research Papers Series 910, HEC Paris.
- Olivier L'Haridon & Franck Malherbet, 2008. "Employment Protection Reform in Search Economies," THEMA Working Papers 2008-26, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Ruffo Hernán & Caullo Laura & Capello Marcelo, 2024. "Efectos de una reforma de la indemnización por despido en Argentina," Asociación Argentina de Economía Política: Working Papers 4760, Asociación Argentina de Economía Política.
- Stefan Eriksson & Per Johansson & Sophie Langenskiöld, 2017.
"What is the right profile for getting a job? A stated choice experiment of the recruitment process,"
Empirical Economics, Springer, vol. 53(2), pages 803-826, September.
- Eriksson, Stefan & Johansson, Per & Langenskiöld, Sophie, 2012. "What is the right profile for getting a job? A stated choice experiment of the recruitment process," Working Paper Series, Center for Labor Studies 2012:16, Uppsala University, Department of Economics.
- Eriksson, Stefan & Johansson, Per & Langenskiöld, Sophie, 2012. "What is the Right Profile for Getting a Job? A Stated Choice Experiment of the Recruitment Process," IZA Discussion Papers 6691, Institute of Labor Economics (IZA).
- Eriksson, Stefan & Johansson, Per & Langenskiöld, Sophie, 2012. "What is the right profile for getting a job? A stated choice experiment of the recruitment process," Working Paper Series 2012:13, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Stéphane Auray & David L. Fuller, 2020.
"Eligibility, experience rating, and unemployment insurance take‐up,"
Quantitative Economics, Econometric Society, vol. 11(3), pages 1059-1107, July.
- Stéphane Auray & David L. Fuller, 2018. "Eligibility, Experience Rating, and Unemployment Insurance Take-up," Working Papers 2018-18, Center for Research in Economics and Statistics.
- Stéphane Auray & David L. Fuller, 2020. "Eligibility, experience rating, and unemployment insurance take‐up," SciencePo Working papers Main hal-03385921, HAL.
- Stéphane Auray & David L. Fuller, 2020. "Eligibility, experience rating, and unemployment insurance take‐up," Post-Print hal-03385921, HAL.
- Nadine Levratto & Aziza Garsaa & Luc Tessier, 2013.
"To what extent do exemptions from social security contributions affect firm growth? New evidence using quantile estimations on panel data,"
Working Papers
hal-00833049, HAL.
- Nadine Levratto & Aziza Garsaa & Luc Tessier, 2013. "To what extent do exemptions from social security contributions affect firm growth? New evidence using quantile estimations on panel data," EconomiX Working Papers 2013-15, University of Paris Nanterre, EconomiX.
- Isaac Marcelin & Daniel Brink & David Oluwatosin Fadiran & Hammed Adedeji Amusa, 2019. "Subsidized labour and firms: Investment, profitability, and leverage," WIDER Working Paper Series wp-2019-50, World Institute for Development Economic Research (UNU-WIDER).
More about this item
Keywords
unemployment insurance; tax base; payroll taxes; experience rating;All these keywords.
JEL classification:
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
- J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
- J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
- J65 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Unemployment Insurance; Severance Pay; Plant Closings
NEP fields
This paper has been announced in the following NEP Reports:- NEP-IAS-2022-02-28 (Insurance Economics)
- NEP-PBE-2022-02-28 (Public Economics)
- NEP-PUB-2022-02-28 (Public Finance)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iza:izadps:dp15020. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Holger Hinte (email available below). General contact details of provider: https://edirc.repec.org/data/izaaade.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.