The cost of layoffs in Unemployment Insurance taxes.
To date, there have been several theoretical attempts at measuring the marginal cost of layoffs in Unemployment Insurance (UI) taxes. This article discusses the development of a new measure, which shows, in the most practical terms, the impact of making a given number of layoffs on an employer's UI...
| Publicado en: | Monthly Labor Review pp. 1 - 15 |
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| Formato: | Artículo |
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US Department of Labor
Apr2020
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=143146142&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 143146142 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00981818 MLR jtl: Monthly Labor Review issn: 00981818 maglogo: N pubinfo: dt: Apr2020 pid: 1929 pub: US Department of Labor artinfo: ui: 143146142 10.21916/mlr.2020.4 ppf: 1 ppct: 14 formats: fmt: @attributes: type: P size: 2.1MB tig: atl: The cost of layoffs in Unemployment Insurance taxes. aug: au: Pavosevich, Robert affil: Formerly a lead actuary in the Office of Unemployment Insurance, U.S. Department of Labor su: Layoffs Taxation Unemployment insurance Direct costing Tax rates sug: subj: Layoffs Taxation Public Finance Activities Unemployment insurance Direct costing Tax rates ab: To date, there have been several theoretical attempts at measuring the marginal cost of layoffs in Unemployment Insurance (UI) taxes. This article discusses the development of a new measure, which shows, in the most practical terms, the impact of making a given number of layoffs on an employer's UI tax rate. In addition, the article derives a measure for the maximum number of layoffs that an employer can make before it is assigned the maximum tax rate. Through these derivations, and the discovery of relatively small tax impacts of layoffs, the analysis provides a more thorough understanding of the methods used in UI experience rating. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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