Employment Effects of the Unemployment Insurance Tax Base | Publication

Title	Employment Effects of the Unemployment Insurance Tax Base
Creator	黃柏鈞 Huang, Po-Chun
Contributor	經濟系
Date	2019-12
Date Issued	1-Jun-2021 16:21:42 (UTC+8)
Summary	This paper investigates whether and to what extent the low unemployment insurance (UI) tax base in the United States creates disincentives to hire low-wage workers. Using data from the Current Population Survey and state variation in the UI tax base over 30 years, I estimate that a 10 percent nominal increase in the tax base raises the teenage employment rate by 1.4 percent, and indexing the tax base increases the teenage employment rate by 6 percent. These results offer evidence that the erosion of the UI tax base has reduced the employment of low-wage workers.
Relation	Asian and Australasian Society of Labour Economics 2019 Conference, National University of Singapore
Type	conference

dc.contributor	經濟系
dc.creator (作者)	黃柏鈞
dc.creator (作者)	Huang, Po-Chun
dc.date (日期)	2019-12
dc.date.accessioned	1-Jun-2021 16:21:42 (UTC+8)	-
dc.date.available	1-Jun-2021 16:21:42 (UTC+8)	-
dc.date.issued (上傳時間)	1-Jun-2021 16:21:42 (UTC+8)	-
dc.identifier.uri (URI)	http://nccur.lib.nccu.edu.tw/handle/140.119/135394	-
dc.description.abstract (摘要)	This paper investigates whether and to what extent the low unemployment insurance (UI) tax base in the United States creates disincentives to hire low-wage workers. Using data from the Current Population Survey and state variation in the UI tax base over 30 years, I estimate that a 10 percent nominal increase in the tax base raises the teenage employment rate by 1.4 percent, and indexing the tax base increases the teenage employment rate by 6 percent. These results offer evidence that the erosion of the UI tax base has reduced the employment of low-wage workers.
dc.format.extent	1411420 bytes	-
dc.format.mimetype	application/pdf	-
dc.relation (關聯)	Asian and Australasian Society of Labour Economics 2019 Conference, National University of Singapore
dc.title (題名)	Employment Effects of the Unemployment Insurance Tax Base
dc.type (資料類型)	conference
dc.identifier.doi (DOI)	https://dx.doi.org/10.2139/ssrn.3660427