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The Coverage Of Unemployment Compensation Laws, Alanson W. Willcox

Vanderbilt Law Review

The federal tax which induced the states to enact unemployment compensation laws set a pattern of coverage which the states were under pressure to meet, but which they were wholly free to exceed. With notable exceptions, state coverage is shaped to conform with federal law. In this matter, indeed, federal leadership is so far accepted that the charge of federal "dictation" has not, as it has in other aspects of unemployment compensation, prevented some expansion of the system by federal initiative.

Coverage of the Federal Unemployment Tax Act starts with the concept of "employment" as the determinant of tax liability, …