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来源类型Working Paper
规范类型报告
DOI10.3386/w10043
来源IDWorking 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
URLhttps://www.nber.org/papers/w10043
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/567671
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Patricia M. Anderson,Bruce D. Meyer. Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax. 2003.
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