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政大機構典藏 > 社會科學學院 > 經濟學系 > 會議論文 > Item 140.119/135394

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135394

Title:	Employment Effects of the Unemployment Insurance Tax Base
Authors:	黃柏鈞 Huang, Po-Chun
Contributors:	經濟系
Date:	2019-12
Issue Date:	2021-06-01 16:21:42 (UTC+8)
Abstract:	This paper investigates whether and to what extent the low unemployment insurance (UI) tax base in the United States creates disincentives to hire low-wage workers. Using data from the Current Population Survey and state variation in the UI tax base over 30 years, I estimate that a 10 percent nominal increase in the tax base raises the teenage employment rate by 1.4 percent, and indexing the tax base increases the teenage employment rate by 6 percent. These results offer evidence that the erosion of the UI tax base has reduced the employment of low-wage workers.
Relation:	Asian and Australasian Society of Labour Economics 2019 Conference, National University of Singapore
Data Type:	conference
DOI:	https://dx.doi.org/10.2139/ssrn.3660427
Appears in Collections:	[經濟學系] 會議論文

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