失业补偿金的财政及其后果

IF 0.5 Q4 ECONOMICS

PUBLIC FINANCE REVIEW Pub Date : 2021-05-01 DOI:10.1177/10911421211021389

Audrey Guo, Andrew C. Johnston

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引用次数: 2

摘要

经济学家为失业保险（UI）福利的研究贡献了重要的理论和实证结果，但对UI税收独特结构影响的蓄意研究仍未完成。我们总结了UI税收的现有证据，描述了经验评级的历史和机构，并概述了未来工作的重要调查线索。随着失业率的上升，对UI系统的功能和融资的政策相关知识的需求也在增加。

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The Finance of Unemployment Compensation and Its Consequences

Economists have contributed important theoretical and empirical findings to the study of unemployment insurance (UI) benefits, but a deliberate study of the effect of UI taxation’s unique structure remains undone. We summarize available evidence on UI taxation, describe the history and institutions of experience rating, and outline important lines of inquiry for future work. As unemployment has risen, so has the need for a body of policy-relevant knowledge about the function and financing of UI systems.

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来源期刊

PUBLIC FINANCE REVIEW ECONOMICS-

CiteScore

1.30

自引率

0.00%

发文量

期刊介绍： Public Finance Review is a professional forum devoted to US policy-oriented economic research and theory, which focuses on a variety of allocation, distribution and stabilization functions within the public-sector economy. Economists, policy makers, political scientists, and researchers all rely on Public Finance Review, to bring them the most up-to-date information on the ever changing US public finance system, and to help them put policies and research into action. Public Finance Review not only presents rigorous empirical and theoretical papers on public economic policies, but also examines and critiques their impact and consequences. The journal analyzes the nature and function of evolving US governmental fiscal policies at the national, state and local levels.