UNEMPLOYMENT-INSURANCE TAXES AND THE CYCLICAL AND SEASONAL PROPERTIES OF UNEMPLOYMENT
成果类型：
Article
署名作者：
CARD, D; LEVINE, PB
署名单位：
Wellesley College
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(94)90011-6
发表日期：
1994
页码：
1-29
关键词：
摘要：
We combine Current Population Survey micro data for 1979-1987 with a newly assembled database of tax rates for the U.S. unemployment insurance system to measure the effects of imperfect experience-rating on the incidence of unemployment. We find a strong negative association between the degree of experience-rating and the rate of temporary layoff unemployment, with the largest effect in recessionary years and the smallest effect in expansionary years. Increases in the degree of experience-rating are also associated with dampened seasonal fluctuations in temporary layoffs, particularly in construction and durable manufacturing.
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