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- W2023004077 abstract "This article discusses the effects of a change in the calculation of unemployment insurance tax rates on hiring incentives. In particular, it examines moving from a system with a cap on the unemployment insurance tax rate to a system of full-cost experience rating, creating a direct link between a firm's current hiring decisions and its future unemployment insurance costs. The impact of such a switch on seasonal hiring incentives is found to be asymmetric. The study shows that though layoffs are reduced during downturns, additional hiring remains stable during upturns." @default.
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- W2023004077 title "Unemployment Insurance and Full-Cost Experience Rating: The Impact on Seasonal Hiring" @default.
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- W2023004077 doi "https://doi.org/10.2307/252846" @default.
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