The effects of firm specific taxes and government mandates with an application to the U.S. unemployment insurance program

Journal of Public Economics

Volumn 65, Issue 2, 1997, Pages 119-145

  Anderson, Patricia M ^a   Meyer, Bruce D ^b  

^a DARTMOUTH COLLEGE   (United States)

^b NORTHWESTERN UNIVERSITY   (United States)

Author keywords

Dead weight loss; Mandated benefits; Tax incidence

Indexed keywords

EID: 0031206530     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(96)01624-6     Document Type: Article

References (37)

1. Aaron, H.J., Bosworth, B.P., 1994. Economic Issues in Reform of Health Care Financing. Brookings Papers on Economic Activity: Microeconomics 1994, 249-299.
2. Anderson, P.M., Meyer, B.D., 1993. Unemployment Insurance in the United States: Layoff Incentives and Cross-Subsidies. Journal of Labor Economics 11, S70-S95.
3. Anderson, P.M., Meyer, B.D., 1994. The Effect of Unemployment Insurance Taxes and Benefits on Layoffs Using Firm and Individual Data, NBER Working Paper No. 4960.
4. Baker, J.B., Bresnahan, T.F., 1988. Estimating the Residual Demand Curve Facing a Single Firm. International Journal of Industrial Organization 6, 283-300.
5. Besley, T., Case, A., 1994. Unnatural Experiments? Estimating the Incidence of Endogenous Policies, NBER Working Paper No. 4956.
6. Brechling, F., 1977a. The Incentive Effects of the U.S. Unemployment Insurance Tax, in: R. Ehrenberg, ed., Research in Labor Economics 1 (JAI Press, Greenwich, Connecticut) 41-102.
7. Brechling, F., 1977. Unemployment Insurance Taxes and Labor Turnover: Summary of Theoretical Findings. Industrial and Labor Relations Review 30, 483-494.
8. Brechling, F., 1981. Layoffs and Unemployment Insurance in Studies, in: S. Rosen, ed., Labor Markets (The University of Chicago Press, Chicago) 187-202.
9. Brown, C., 1980. Equalizing Differences in the Labor Market. Quarterly Journal of Economics 94, 113-134.
10. Burkhauser, R.B., Turner, J.A., 1985. Is the Social Security Payroll Tax a Tax?. Public Finance Quarterly 13, 253-267.
11. Card, D., Levine, P.B., 1994. Unemployment Insurance Taxes and the Cyclical and Seasonal Properties of Unemployment. Journal of Public Economics 53, 1-29.
12. Dixit, A., 1986. Comparative Statics for Oligopoly. International Economic Review 27, 107-122.
13. Ehrenberg, R.G., Smith, R.S., 1994. Modern Labor Economics, Fifth Edition (Harper Collins, New York).
14. Gruber, J., 1994. The Incidence of Mandate Maternity Benefits. American Economic Review 84, 622-641.
15. Gruber, J., 1995. The Incidence of Payroll Taxation: Evidence from Chile, NBER Working Paper No. 5053.
16. Gruber, J., Krueger, A., 1991. The Incidence of Mandate Employer-Provided Insurance: Lessons from Workers' Compensation Insurance, in: David Bradford, ed., Tax Policy and the Economy (National Bureau of Economic Research, Cambridge) 111-143.
17. Hamermesh, D.S., 1977. Jobless Pay and the Economy, (Johns Hopkins University Press, Baltimore).
18. Hamermesh, D.S., 1993. Labor Demand, (Princeton University Press, Princeton, NJ).
19. Hamermesh, D.S., Rees, A., 1993. The Economics of Work and Pay (Harper Collins, New York).
20. Katz, H.L., Rosen, H.S., 1985. Tax Analysis in an Oligopoly Model. Public Finance Quarterly 13, 3-20.
21. Katz, L.F., Meyer, B.D., 1990. Unemployment Insurance, Recall Expectations, and Unemployment Outcomes. Quarterly Journal of Economics 105, 973-1002.
22. Leibowitz, A., 1983. Fringe Benefits in Employee Compensation, in: J.E. Triplett, ed., The Measurement of Labor Cost, (University of Chicago Press, Chicago) 171-389.
23. Lester, R.A., 1962. The Economics of Unemployment Compensation, (Industrial Relations Section, Princeton University: Princeton, NJ).
24. Medoff, J.L., 1979. Layoffs and Alternatives under Trade Unions in U. S. Manufacturing, American Economic Review 69, 380-395.
25. Montgomery, E., Shaw, K., Benedict, M.E., 1992. Pensions and Wages: An Hedonic Price Theory Approach. International Economic Review 33, 111-128.
26. Moulton, B.T., 1986. Random Group Effects and the Precision of Regression Estimates. Journal of Econometrics 32, 385-397.
27. Rosen, S., 1987. The Theory of Equalizing Differences, in: Orley Ashenfelter and Richard Layard, eds., The Handbook of Labor Economics (North Holland, Amsterdam).
28. Shapiro, C., 1989. Theories of Oligopoly Behavior, in: R. Schmalensee and R.D. Willig, eds., Handbook of Industrial Organization (Elsevier, Amsterdam) 329-414.
29. Smith, R.S., 1979. Compensating Wage Differentials and Public Policy: A Review. Industrial and Labor Relations Review 32, 339-352.
30. Smith, Robert S., Ehrenberg R.G., (1983). "Estimating Wage-Fringe Trade-Offs: Some Data Problems," in: J.E. Triplett, ed., The Measurement of Labor Cost (University of Chicago Press, Chicago) 347-367.
31. Stern, N., 1987. The Effects of Taxation, Price Control and Government Contracts in Oligopoly and Monopolistic Competition. Journal of Public Economics 32, 133-158.
32. Summers, L.H., 1989. Some Simple Economics of Mandate Benefits. American Economic Review, Papers and Proceedings 79, 177-183.
33. Topel, R.H., 1983, On Layoffs and Unemployment Insurance. American Economic Review 73, 541-559.
34. Topel, R.H., 1990. Financing Unemployment Insurance: History, Incentives, and Reform, in: W.L. Hansen and J.F. Byers, eds., Unemployment Insurance, (University of Wisconsin Press, Madison) 108-135.
35. Triplett, J.E., 1983. An Essay on Labor Cost, in: J.E. Triplett, ed., The Measurement of Labor Cost, (University of Chicago Press, Chicago) 1-60.
36. Wiatrowski, W.J., 1994. Small Businesses and Their Employees. Monthly Labor Review 117, 29-35.
37. Woodbury, S.A., Huang, W., 1991. The Tax Treatment of Fringe Benefits, (W.E. Upjohn Institute, Kalamazoo).