Unemployment taxes and compensation

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Brief
Individual Taxes

Rethinking Unemployment Insurance Taxes and Benefits

Unemployment Insurance (UI) serves a core purpose that is intuitive for both economists and noneconomists: it provides insurance against the risk of job loss. Because employment is the only or primary source of income for most families, job loss often delivers a financial blow that would be...

October 28, 2019
Ryan NunnDavid Ratner
Research report
Federal Budget and Economy

Rethinking Unemployment Insurance Taxes and Benefits

This paper addresses economic issues related to the unemployment insurance (UI) system, focusing on the worker- and employer-facing aspects of UI policy—i.e., the ways that benefits are provided to workers and that employers are taxed to fund those benefits. We outline principles for optimal...

October 27, 2019
Ryan NunnDavid Ratner
Research report
Individual Taxes

A Universal EITC: Sharing the Gains from Economic Growth, Encouraging Work, and Supporting Families

This report analyzes a straightforward mechanism to mitigate middle-class wage stagnation: a wage tax credit of 100 percent of earnings up to a maximum credit of $10,000, called a universal earned income tax credit. The child tax credit would increase from $2,000 to $2,500 and be made fully...

May 20, 2019
Leonard E. Burman
Research report
Individual Taxes

Unemployment Insurance and Worker Mobility

Unemployment insurance (UI) helps workers to smooth their consumption after employment loss, but also diminishes their incentive to quickly find new jobs. While both of these considerations have been extensively studied, little or no attention has been paid to possible implications of UI for...

February 8, 2018
Ryan NunnLaura KawanoBen Klemens
Brief
Individual Taxes

Policy Brief: Unemployment Insurance and Worker Mobility

Unemployment insurance (UI) helps workers smooth their consumption after employment loss, but may also diminish their incentive to quickly find new jobs, thereby lengthening spells of unemployment and raising the aggregate unemployment rate. Less appreciated is the effect that UI has on...

February 8, 2018
Ryan NunnLaura KawanoBen Klemens
Testimony
Individual Taxes

Policies to Support the Middle Class

In this testimony before the Senate Finance Committee, Len Burman outlines some of the challenges facing the middle class in 2014 and explores policy options that might help better equip them to meet those challenges, including improving access to higher education and job training and...

March 13, 2014
Leonard E. Burman