Unemployment Insurance Taxes and the Cyclical and Seasonal Properties of Unemployment

摘要: Abstract We combine Current Population Survey micro data for 1979–1987 with a newly assembled database of tax rates the U.S. unemployment insurance system to measure effects imperfect experience-rating on incidence unemployment. find strong negative association between degree and rate temporary layoff unemployment, largest effect in recessionary years smallest expansionary years. Increases are also associated dampened seasonal fluctuations layoffs, particularly construction durable manufacturing.