Tax Equity in the Unemployment Insurance Program of Texas




Geraci, Vincent J.
McPherson, Robert E.

Journal Title

Journal ISSN

Volume Title


Ray Marshall Center for the Study of Human Resources


To what extent does the UI tax structure in Texas produce an equitable distribution of benefit-costs among employers? In examining this broad policy concern, the present study focuses on the following set of basic research questions: Ql: What is the meaning of tax equity in a social insurance system for unemployed workers? Q2: How does UI tax equity relate to the degree of experience rating for individual employers? Q3: What are the appropriate measures of UI tax equity to assess a state UI program? Q4: To what extent does UI tax equity vary by industry major group and division? QS: To what extent does UI tax equity vary by business size, wage level, and age? Q6: How has the 1984 reform of the UI tax structure in Texas affected tax equity?


LCSH Subject Headings