haku: @author Anderson, P. / yhteensä: 11
viite: 3 / 11
| Tekijä: | Anderson, P. Meyer, B. |
| Otsikko: | The effects of the unemployment insurance payroll tax on wages, employment, claims and denials |
| Lehti: | Journal of Public Economics
2000 : OCT, VOL. 78:1/2, p. 81-106 |
| Asiasana: | UNEMPLOYMENT INSURANCE EMPLOYMENT TAX PAY |
| Kieli: | eng |
| Tiivistelmä: | Following a 13-year period when all employers in Washington paid the same unemployment insurance (UI) tax rate, Washington was forced to adopt an experience-rated tax system in 1985. The authors use this "natural experiment" to explore both tax incidence and the effects of experience rating. They find that industry average tax rates are largely passed on workers through lower earnings. However, their estimates imply that a firm can shift much less of the difference between its tax and the industry average rate. |
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