Unemployment Insurance Takeup Rates and the After-Tax Value of Benefits
利用行政数据，研究发现福利水平对失业保险领取率有强正向影响，而福利的税收处理可解释近期领取率下降的大部分原因。
The recent decline in the unemployment insurance (UI) takeup rate has puzzled researchers. Using administrative data with accurate information on the potential level and duration of benefits, we examine whether a separating employee receives UI. We find a strong positive effect of the benefit level on takeup, and smaller effects of the potential duration and the tax treatment of benefits. Simulations indicate that the recent inclusion of UI in the income tax base can account for most of the previously unexplained decline in UI receipt.