中文摘要
本文考察美国较低的失业保险(UI)税基在多大程度上抑制了企业雇佣低工资工人。利用当前人口调查(Current Population Survey)数据以及30年间各州失业保险税基的差异,本文表明,税基名义值提高10%会使青少年就业率提高1.2%。税基提高还会增加青少年相对于成年人、高中毕业生相对于大学毕业生的就业。将税基指数化可使青少年就业率提高6%。因此,失业保险税基的侵蚀降低了低工资工人的就业。
Abstract
I investigate the extent to which the low unemployment insurance (UI) tax base in the United States creates disincentives to hire low‐wage workers. Using data from the Current Population Survey and state variation in the UI tax base over 30 years, I show that a 10 percent nominal increase in the base raises the teenage employment rate by 1.2 percent. It raises teen/adult and high school/college graduate employment. Indexing the tax base increases the teenage employment rate by 6 percent. The erosion of the UI tax base has thus reduced the employment of low‐wage workers.