The cost of layoffs in Unemployment Insurance taxes

2020 ◽  
Author(s):  
Robert Pavosevich
ILR Review ◽  
1982 ◽  
Vol 35 (3) ◽  
pp. 319-329 ◽  
Author(s):  
Frank Reid

This study describes and analyzes an experimental program established in Canada in 1977 under which layoffs were avoided in twenty-four firms by reducing the hours worked of all employees and taking advantage of a temporary modification of unemployment insurance legislation that allowed workers to receive UI benefits for the day or so each week that they no longer worked. Employees generally favored the plan because, in the typical case of a 20 percent work reduction, they received an extra day of leisure per week while experiencing only a 5 percent reduction in after-tax income. Most employers also favored the plan because they avoided several costs of layoffs, such as the cost of hiring and training replacements for laid-off workers who do not respond to recall. For various reasons the federal government did not continue the program when the experiment ended in 1979, but in January 1982 the government again implemented the program on a temporary basis. The author argues that UI-assisted worksharing is more efficient and more equitable because it can greatly reduce the distributional inequities of unemployment.


2015 ◽  
Vol 7 (2) ◽  
pp. 249-290 ◽  
Author(s):  
David L. Fuller ◽  
B. Ravikumar ◽  
Yuzhe Zhang

An important incentive problem for the design of unemployment insurance is the fraudulent collection of unemployment benefits by workers who are gainfully employed. We show how to efficiently use a combination of tax/subsidy and monitoring to prevent such fraud. The optimal policy monitors the unemployed at fixed intervals. Employment tax is nonmonotonic: it increases between verifications but decreases after a verification. Unemployment benefits are relatively flat between verifications but decrease sharply after a verification. Our quantitative analysis suggests that the optimal monitoring cost is 60 percent of the cost in the current US system. (JEL D82, H24, J64, J65)


Author(s):  
James F. Mancuso

IBM PC compatible computers are widely used in microscopy for applications ranging from control to image acquisition and analysis. The choice of IBM-PC based systems over competing computer platforms can be based on technical merit alone or on a number of factors relating to economics, availability of peripherals, management dictum, or simple personal preference.IBM-PC got a strong “head start” by first dominating clerical, document processing and financial applications. The use of these computers spilled into the laboratory where the DOS based IBM-PC replaced mini-computers. Compared to minicomputer, the PC provided a more for cost-effective platform for applications in numerical analysis, engineering and design, instrument control, image acquisition and image processing. In addition, the sitewide use of a common PC platform could reduce the cost of training and support services relative to cases where many different computer platforms were used. This could be especially true for the microscopists who must use computers in both the laboratory and the office.


Author(s):  
H. Rose

The imaging performance of the light optical lens systems has reached such a degree of perfection that nowadays numerical apertures of about 1 can be utilized. Compared to this state of development the objective lenses of electron microscopes are rather poor allowing at most usable apertures somewhat smaller than 10-2 . This severe shortcoming is due to the unavoidable axial chromatic and spherical aberration of rotationally symmetric electron lenses employed so far in all electron microscopes.The resolution of such electron microscopes can only be improved by increasing the accelerating voltage which shortens the electron wave length. Unfortunately, this procedure is rather ineffective because the achievable gain in resolution is only proportional to λ1/4 for a fixed magnetic field strength determined by the magnetic saturation of the pole pieces. Moreover, increasing the acceleration voltage results in deleterious knock-on processes and in extreme difficulties to stabilize the high voltage. Last not least the cost increase exponentially with voltage.


1994 ◽  
Vol 58 (11) ◽  
pp. 832-835 ◽  
Author(s):  
ES Solomon ◽  
TK Hasegawa ◽  
JD Shulman ◽  
PO Walker
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