Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/223772 
Erscheinungsjahr: 
2020
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 13330
Verlag: 
Institute of Labor Economics (IZA), Bonn
Zusammenfassung: 
For every payment, there is an equal and opposite tax. In the study of unemployment insurance, economists have developed a substantial literature considering the impact of payments on labor supply. In contrast, they have usually left unexamined the influence on labor demand of the unique tax that finances it. Experience rating in unemployment insurance presents several fascinating questions for economists. This paper marks some of those questions and helps analysts engage them by explaining the unique institutions at play.
Schlagwörter: 
unemployment insurance
payrol taxation
experience rating
JEL: 
D22
H22
H25
H71
J23
J32
J38
J65
Dokumentart: 
Working Paper

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