Employment Effects of the Unemployment Insurance Tax Base

Title	Employment Effects of the Unemployment Insurance Tax Base
Creator	黃柏鈞 Huang, Po‐Chun
Contributor	經濟系
Date	2024-09
Date Issued	24-Mar-2025 10:57:31 (UTC+8)
Summary	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.
Relation	Journal of Human Resources, Vol.59, No.5, pp.1387-1424
Type	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