The Unemployment Insurance Tax and Labor Turnover: An Empirical Analysis.

Abstract

In the United States, unemployment insurance benefits are financed predominantly by a payroll tax on employers. The tax system has several features which give employers incentives to change their labor turnover patterns, especially their layoff patterns. In this paper, some theoretical relationships between the parameters of the tax structure and labor turnover are examined empirically. The results are quite encouraging. The evidence suggests that most parameters of the tax structure have the theoretically predicted impact on labor turnover.

Document Details

Document Type
Technical Report
Publication Date
Apr 01, 1978
Accession Number
ADA956148

Entities

People

  • Christopher Jehn
  • Frank Breching

Organizations

  • Center for Naval Analyses

Tags

DTIC Thesaurus Topics

  • Behavior And Behavior Mechanisms
  • Business Administration
  • Continents
  • Finance
  • Geographic Regions
  • Human Behavior
  • Insurance
  • Motivation
  • Unemployment
  • United States

Fields of Study

  • Economics

Readers

  • Government and Public Administration Law.
  • Theoretical Analysis.