Accession Number : ADA956148
Title : The Unemployment Insurance Tax and Labor Turnover: An Empirical Analysis.
Descriptive Note : Final rept.,
Corporate Author : CENTER FOR NAVAL ANALYSES ALEXANDRIA VA
Personal Author(s) : Breching, Frank ; Jehn, Christopher
Report Date : APR 1978
Pagination or Media Count : 30
Abstract : In the United States, unemployment insurance benefits are financed predominantly by a payroll tax on employers. The tax system has several features which give employers incentives to change their labor turnover patterns, especially their layoff patterns. In this paper, some theoretical relationships between the parameters of the tax structure and labor turnover are examined empirically. The results are quite encouraging. The evidence suggests that most parameters of the tax structure have the theoretically predicted impact on labor turnover.
Descriptors : *INSURANCE, *TAXES, *UNEMPLOYMENT, *ECONOMIC MODELS, BENEFITS, IMPACT, LABOR, PARAMETERS, PATTERNS, SALARIES, UNITED STATES, ECONOMIC ANALYSIS, MANAGEMENT PLANNING AND CONTROL.
Subject Categories : Personnel Management and Labor Relations
Economics and Cost Analysis
Distribution Statement : APPROVED FOR PUBLIC RELEASE