The Tax Base of the U.S. unemployment Insurance Tax: An Empirical Analysis.
Abstract
In the United States unemployment insurance benefit payments are financed predominantly by taxes on employers' payrolls. The base of this tax is not the actual but the taxable payroll. Typically the taxable payroll is much less than the actual payroll. Further, theoretical reasoning has led to the prediction that the taxable payroll should rise with (1) labor turnover, (2) wages and (3) the taxable wage base, which is the limit up to which a person's earnings are treated as taxable earnings. In this paper, the determination of the taxable payroll is examined from an empirical point of view. The results lend substantial support to the theoretical formulation.... Econometrics, Income, Insurance, Taxes, Unemployment, Unemployment insurance.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 01, 1978
- Accession Number
- ADA956159
Entities
People
- Frank Brechling
Organizations
- Center for Naval Analyses