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- FIGURE 1. THE KINK IN THE TAX FORMULA TAX SCHEDULE IN FLORIDA TAX FORMULA NOTE.—This figure shows the UI tax formula in Florida in 2010 to demonstrate schedule-induced tax variation. The tax is a linear function of the benefit ratio, subject to a maximum. Intuitively, the benefit ratio reflects the per-employee cost of a firm’s layoffs (benefits paid to former employees as a percentage of taxable wages over the past three years). The tax rate is capped at 5.4 percent, which generates a kink in the tax as a function of the benefit ratio.
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- FIGURE 8: EVOLUTION OF UI TAX SYSTEMS OVER TIME IN THE UNITED STATES A. THE AVERAGE MAXIMUM TAX RATE OVER TIME B. AVERAGE MINIMUM TAX RATE OVER TIME NOTE.—The dots represent the average maximum/minimum UI tax rate across states in the U.S. from 1978 to 2015. There was a significant increase in maximum rates around 1985, when federal law (the Tax Equity and Fiscal Responsibility Act) induced states to raise their maximum rates substantially. In recent years, the rising maximum rate was instigated by states to help cover shortfalls in UI trust funds. I calculated these averages from Commerce Clearinghouse UI Data (CCUID), which include the minimum and maximum rate each state had in place each year. The information in this figure was provided by the Employment and Training Administration (ETA) of the Department of Labor (DOL).
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- TABLE 4—KINK HETEROGENEITY BY CASH CONSTRAINT RKDFE RKDFE Difference RKDFE RKDFE Difference 2003– 2008– (2) – (1) High Cash Low Cash (5) – (4) Outcome (1) (2) (3) (4) (5) (6) Hiring rate 0.000-0.014-0.014-0.015-0.026-0.011 (.004) (.003) (.005) (.003) (.005) (.006) Employment (%Δ) -0.009-0.022-0.013-0.010-0.037-0.027 (.018) (.015) (.023) (.006) (.009) (.011) Exit 0.003-0.001-0.004 0.002 0.000-0.001 (.002) (.002) (.003) (.002) (.002) (.003) Firm/year FE X X X X X X Linear control X X X X X X NOTE.—This table presents results from the preferred specification on subsamples that focus on firms in more- and lesscash -constrained subsamples. Columns 3 and 6 calculate the difference in the estimates from high- and low-cash subsamples.
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