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- Title
UNEMPLOYMENT INSURANCE TAXES AND LABOR TURNOVER: SUMMARY OF THEORETICAL FINDINGS.
- Authors
Brechling, Frank
- Abstract
The article summarizes the findings of a theoretical study designed to discover the incentive effects of unemployment insurance (UI) tax on individual firms as it is being operated in most U.S. states. The theoretical analysis that underlies the research is confined to the incentive effects of the UI tax on an individual firm that treats its market environment as exogenous. It is noted that the tax base of the UI tax is called the taxable payroll. The incentive effects of the UI tax implied by the taxable payroll will be examined on the assumption that the firm's tax rate is exogenous. The effects of the tax on net permanent layoffs, on labor turnover and on the optimum combination of hours and employment are discussed.
- Subjects
UNITED States; UNEMPLOYMENT insurance; TAXATION of insurance; TAX incentives; TAXATION of business enterprises; TAXATION; TAX base; PAYROLL tax; U.S. states
- Publication
ILR Review, 1977, Vol 30, Issue 4, p483
- ISSN
0019-7939
- Publication type
Article
- DOI
10.1177/001979397703000407