Unemployment insurance and redistributive taxation |
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Authors: | Robin W. Boadway Andrew J. Oswald |
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Affiliation: | Queen''s University, Kingston, Ontario K7L3N6, Canada;Institute of Economics and Statistics, and St. John''s College, Oxford University, Oxford OX1 3UL, U.K. |
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Abstract: | This paper studies the simultaneous determination of the socially optimal levels of unemployment insurance, income taxation and experience rating. It argues that there is a normative justification for state unemployment insurance. When the government wishes to use redistributive taxes, but cannot enforce lump-sum transfers, it is not socially optimal for there to be full experience rating of unemployment insurance schemes: one distortion should be used to off-set another. The state must then intervene in the provision of insurance for those without jobs. |
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