Data and Code for: Unemployment Insurance Financing As A Uniform Payroll Tax
Hazell, J.
, Graves, S., Lewis, W. & Patterson, C.
(2022).
Data and Code for: Unemployment Insurance Financing As A Uniform Payroll Tax.
[Dataset]. OpenICPSR.
https://doi.org/10.3886/e168661
, Graves, S., Lewis, W. & Patterson, C.
(2022).
Data and Code for: Unemployment Insurance Financing As A Uniform Payroll Tax.
[Dataset]. OpenICPSR.
https://doi.org/10.3886/e168661
In the United States, unemployment insurance is financed by taxes levied on employers. We develop a model to decompose UI taxes into a firing tax component, levied on firms that layoff workers, and a uniform payroll tax component, levied on all firms regardless of their layoffs. We develop a novel methodology to measure the two components and document a number of facts about the uniform payroll tax component: it is large, accounting for just under half of UI taxes, it rises significantly after recessions, and it is more cyclical in states with poorly funded UI system.
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Graves, S., Hazell, J., Lewis, W. F. & Patterson, C.
(2022).
Unemployment insurance financing as a uniform payroll tax.
AEA Papers and Proceedings,
112, 97 - 101.
https://doi.org/10.1257/pandp.20221072
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