| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w10043 |
| 来源ID | Working Paper 10043 |
| Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax | |
| Patricia M. Anderson; Bruce D. Meyer | |
| 发表日期 | 2003-10-27 |
| 出版年 | 2003 |
| 语种 | 英语 |
| 摘要 | We examine the distributional consequences of the UI payroll tax using representative individual microdata. We calculate taxes paid by individual wage and individual and household income deciles, incorporating the effects of multiple job holding and turnover. This tax distribution is compared with the distribution of UI benefits and benefits net of taxes, as well as to the burdens imposed by the federal income tax. We conclude that the UI payroll tax is indeed quite regressive. Within the context of the regular UI program, this regressivity is offset by the progressive nature of benefits, leaving the net benefit distribution progressive. We simulate a revenue-neutral increase to the OASDI level of the taxable wage base. The share of total UI taxes paid becomes fairly equal, and net benefits become positive across more deciles. Finally, we examine the effect of providing family leave within the UI system as recently proposed. We find that the share of such benefits going to relatively high-income groups is likely to be much larger than is the case for regular UI benefits. |
| 主题 | Public Economics ; Taxation ; Labor Economics ; Unemployment and Immigration |
| URL | https://www.nber.org/papers/w10043 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/567671 |
| 推荐引用方式 GB/T 7714 | Patricia M. Anderson,Bruce D. Meyer. Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax. 2003. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w10043.pdf（378KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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