In this paper we theoretically and empirically examine the common, but previously unexamined, case of a firm-varying tax which is used to finance a fringe benefit. While we use data from the experience-rated unemployment insurance (UI) system, it is important to realize that differential...

In this paper we theoretically and empirically examine the common, but previously unexamined, case of a firm-varying tax which is used to finance a fringe benefit. While we use data from the experience-rated unemployment insurance (UI) system, it is important to realize that differential...

Following a 13-year period when all employers in Washington paid the same unemployment insurance (UI) tax rate, Washington was forced to adopt an experience-rated tax system in 1985. We use this "natural experiment" to explore both tax incidence and the effects of experience rating. We find that...

Standard estimates based on the main household survey used to shed light on labor markets -the Current Population Survey (CPS)- suggest that after a significant drop during the pandemic, recent rapid growth has brought the foreign-born population back to, or above, levels predicted by the...