Financing Benefit Payments

Levine, Phillip B.

doi:10.17848/9780585338408.ch8

Cited by 2 publications

(2 citation statements)

References 25 publications

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“…Although somewhat dated, a large amount of research exists on the effects of varying an employer's UI tax rate according to that employer's unemployment risk. Almost all of these studies have found that altering the degree of experience rating has a significant impact on temporary cyclical and seasonal layoffs (Levine )…”

Section: Relevance Of Experience Rating Ui Taxes Todaymentioning

confidence: 99%

Alternative Methods of Experience Rating Unemployment Insurance Employer Taxes

Miller¹,

Pavosevich²

2019

Public Budgeting & Finance

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For most states the methodology used for assigning Unemployment Insurance tax rates to employers arose when the program was first established in 1935. More than 80 years later, with evolving employment relationships, state systems have become outmoded. This paper critiques current experience rating methods and presents new methodologies that are much easier to operate and that improve the incentives for employers to increase employment. The proposed methods would assess taxes based on employment or payroll variation such that growing firms would have lower taxes. A simulation analysis illustrates the impact of the new methods on employer groups.

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Section: Relevance Of Experience Rating Ui Taxes Todaymentioning

confidence: 99%

Alternative Methods of Experience Rating Unemployment Insurance Employer Taxes

Miller¹,

Pavosevich²

2019

Public Budgeting & Finance

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show abstract

“…3 Tax rates vary geographically, with some states levying higher tax rates than others. 4 Moreover, tax rates vary across firms within a state, as most all states base the unemployment insurance tax rate an employer must pay on the firm's past unemployment experience, and the states differ by the degree of this experience rating (see Levine 1997;and Topel 1990).…”

Section: Introductionmentioning

confidence: 99%

A General Equilibrium Model of the Payroll Tax Incidence of State Unemployment Insurance Systems

Murphy

2003

Public Finance Review

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PUBLIC FINANCE REVIEW Murphy / TAX INCIDENCE OF STATE UNEMPLOYMENT INSURANCEThis article presents a simple, general equilibrium model of unemployment insurance tax incidence for the United States. It is argued that the traditional partial-equilibrium explanation of payroll tax incidence is not appropriate in this case due to the unusual characteristics of the U.S. system. Specifically, the U.S. unemployment insurance tax system is an amalgam of state-run systems, across which tax rates and tax bases vary considerably. Moreover, it is argued that low taxable wage bases in conjunction with differing rates of geographic mobility across worker groups have important implications that can best be seen using a general equilibrium approach. The article's main conclusion is that application of a general equilibrium approach to this particular question of payroll tax incidence yields a result basically opposite of what the standard partial-equilibrium approach would predict.

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Financing Benefit Payments

Abstract: Unemployment insurance in the United States : analysis of policy issues / Christopher J. O'Leary, Stephen A. Wandner, editors. p. cm. Includes bibliographical references and index.

Cited by 2 publications

References 25 publications

Alternative Methods of Experience Rating Unemployment Insurance Employer Taxes

Alternative Methods of Experience Rating Unemployment Insurance Employer Taxes

A General Equilibrium Model of the Payroll Tax Incidence of State Unemployment Insurance Systems

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