Unemployment Insurance in the United States: Layoff Incentives and Cross Subsidies
调查美国失业保险制度，提供工薪税的新证据，发现多数失业救济来自支付部分裁员成本的企业，但弱经验评级导致多数企业支付远低于全额成本，建筑、制造和采矿业持续获得补贴，大量裁员由未满2个季度的企业做出且不承担索赔成本。
We survey unemployment insurance (UI) in the United States and provide new evidence on the UI payroll tax. Most UI receipt is due to firms that pay part of the UI costs of their layoffs, but weak experience rating leads most firms to pay considerably less than the full costs. Industries consistently receiving subsidies from the UI system are construction, manufacturing, and mining. Finally, a large fraction of layoffs resulting in payment of UI are made by firms that are not charged for the costs of the claim because they have employed the individual for less than 2 quarters.