The Unemployment Insurance Tax and Labor Turnover: Further Empirical Results.
Abstract
The research reported here is an extension of a previous enquiry by Brechling and Jehn into the relationships between labor turnover and the unemployment insurance tax. First, the data base was extended through 1977, and the original models were re-estimated. The original and enlarged data sets yielded similar conclusions. Second, the influence of the taxable wage base of the social security tax upon labor turnover was examined. This taxable wage base seems to have a different impact from that of the taxable wage base of the unemployment insurance tax. Third, the relationships between the seasonal pattern of labor turnover and the unemployment insurance tax were examined. The results tended to be weak. Viewed as a whole, the results of the new investigation are not as strong as the original ones, but they do support the conclusion that there are significant relationships between labor turnover and the parameters of the unemployment insurance tax. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 01, 1979
- Accession Number
- ADA079793
Entities
People
- Frank Brechling