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Unemployment Insurance, Estimated Cost Rates, Benefits, and Tax Burden by Type of Farm
Author(s) -
Elterich Joachim G.
Publication year - 1977
Publication title -
american journal of agricultural economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.949
H-Index - 111
eISSN - 1467-8276
pISSN - 0002-9092
DOI - 10.2307/1239395
Subject(s) - agricultural science , livestock , unemployment , business , agricultural economics , economics , tax rate , labour economics , geography , economic growth , environmental science , monetary economics , forestry
Unemployment insurance cost rates for newly covered employers and the corresponding tax burden under two sets of tax structures by type of farm are estimated by state. Livestock, dairy, and poultry farmers generally more than support the benefits their workers receive, which is not the case for fruit and vegetable farms. Under experience rating livestock and dairy farms tend to pay the minimum rate in half the states, while the maximum rate applies for fruit and vegetable farms in many states. Benefits received by workers vary also by type of farm and state and tend to be related to the cost rate.