Economists have contributed important theoretical and empirical findings to the study of unemployment insurance (UI) benefits, but a deliberate study of the effect of UI taxation’s unique structure remains undone. We summarize available evidence on UI taxation, describe the history and institutions of experience rating, and outline important lines of inquiry for future work. As unemployment has risen, so has the need for a body of policy-relevant knowledge about the function and financing of UI systems.

中文翻译：

---

失业补偿金及其后果

经济学家为失业保险 (UI) 福利的研究贡献了重要的理论和实证结果，但对失业保险税收独特结构影响的深思熟虑的研究仍未完成。我们总结了有关 UI 税收的现有证据，描述了经验评级的历史和机构，并概述了未来工作的重要调查线。随着失业率的上升，对有关 UI 系统功能和融资的政策相关知识的需求也在增加。