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...

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Bibliographic Details

Published in:	Monthly Labor Review pp. 1 - 15
Main Author:	Pavosevich, Robert
Format:	Article
Published:	US Department of Labor Apr2020
Subjects:	Layoffs Taxation Unemployment insurance Direct costing Tax rates
Online Access:	View this record in EBSCOhost