Taux de cotisation patronale à l'assurance chômage et dynamique du marché du travail

Julien Albertini

Revue française d'économie, 2012, vol. Volume XXVII, issue 1, 187-208

Abstract: This paper studies the dynamic effects of unemployment insurance experience rating systems in the US. In this system, the unemployment insurance payroll tax rate depends on the firm layoffs history and the cost of insured unemployed workers caused by firms? dismissal decisions. However, each firm is not made fully responsible for the entire cost incurred by the unemployment insurance fund. The reason is that adjustments of the contribution rate are sluggish and they are statutory tax rates (minimum and maximum tax rates). The purpose of this paper is to analyze in a dynamic general equilibrium framework how the adjustment of the contribution rate affects the labor market fluctuations. We evaluate how a change of the experience rating degree, similar to those observed over the past, impacts the firms? hiring and firing behaviors over the business cycle. We give economic policy recommendations.

Date: 2012
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