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- Title
THE INCIDENCE OF THE FINANCING OF UNEMPLOYMENT INSURANCE.
- Authors
McLure Jr., Charles E.
- Abstract
This article discusses financing of unemployment insurance (UI). It is noted that UI is financed through payroll taxes levied upon employers, which require no matching contributions from employees. This type of financing probably reflects a belief that employee contributions would be borne by workers, but employer contributions would reduce profits or result in higher prices. The combination of low statutory rates, the effect of experience rating in reducing rates and the existence of a ceiling on taxable wages might suggest that UI taxation could not seriously distort resource allocation, which depends on differences in tax rates, and that their incidence could not possibly be very important.
- Subjects
UNEMPLOYMENT insurance; INSURANCE financing; PAYROLL tax; EMPLOYER contributions; EMPLOYEES; EMPLOYERS; INCOME tax; TAXATION of insurance; RESOURCE allocation; TAX rates; FINANCE
- Publication
ILR Review, 1977, Vol 30, Issue 4, p469
- ISSN
0019-7939
- Publication type
Article
- DOI
10.1177/001979397703000405