Publications-Periodical Articles

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 Employment Effects of the Unemployment Insurance Tax Base
作者 黃柏鈞
Huang, Po‐Chun
貢獻者 經濟系
日期 2024-09
上傳時間 24-Mar-2025 10:57:31 (UTC+8)
摘要 I investigate the extent to which 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 show that a 10 percent nominal increase in the base raises the teenage employment rate by 1.2 percent. It raises teen/adult and high school/college graduate employment. Indexing the tax base increases the teenage employment rate by 6 percent. The erosion of the UI tax base has thus reduced the employment of low‐wage workers.
關聯 Journal of Human Resources, Vol.59, No.5, pp.1387-1424
資料類型 article
DOI https://doi.org/10.3368/jhr.0719-10316R2
dc.contributor 經濟系
dc.creator (作者) 黃柏鈞
dc.creator (作者) Huang, Po‐Chun
dc.date (日期) 2024-09
dc.date.accessioned 24-Mar-2025 10:57:31 (UTC+8)-
dc.date.available 24-Mar-2025 10:57:31 (UTC+8)-
dc.date.issued (上傳時間) 24-Mar-2025 10:57:31 (UTC+8)-
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/156308-
dc.description.abstract (摘要) I investigate the extent to which 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 show that a 10 percent nominal increase in the base raises the teenage employment rate by 1.2 percent. It raises teen/adult and high school/college graduate employment. Indexing the tax base increases the teenage employment rate by 6 percent. The erosion of the UI tax base has thus reduced the employment of low‐wage workers.
dc.format.extent 104 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) Journal of Human Resources, Vol.59, No.5, pp.1387-1424
dc.title (題名) Employment Effects of the Unemployment Insurance Tax Base
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.3368/jhr.0719-10316R2
dc.doi.uri (DOI) https://doi.org/10.3368/jhr.0719-10316R2