Individual unemployment accounts (IUAs) attenuate the moral hazard attached to unemployment insurance. However, the available literature provides no policy recommendation about what percentage of the contributions should go to IUAs. We propose criteria of actuarial neutrality and use a simple job search model to argue that a sizable proportion of the contributions could go to IUAs without changing benefits and contribution rates, and therefore not negatively affecting well-being. We derive this result from a model, first, and then use simulations to show that it also holds in more realistic settings and different labor market dynamics.

中文翻译：

---

有关个人失业账户规模的政策

个人失业账户（IUA）减轻了失业保险附带的道德风险。但是，现有文献没有就应向IUA提供多少百分比的捐款提供政策建议。我们提出了精算中立的标准，并使用简单的求职模型来论证，相当大比例的缴款可以用于IUA，而不会改变收益和缴款率，因此不会对幸福感产生负面影响。我们首先从模型中得出此结果，然后使用仿真来表明它在更现实的环境和不同的劳动力市场动态中也有效。