學術產出-期刊論文
| 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 | 24-三月-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 | 24-三月-2025 10:57:31 (UTC+8) | - |
| dc.date.available | 24-三月-2025 10:57:31 (UTC+8) | - |
| dc.date.issued (上傳時間) | 24-三月-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 |