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Taxation Of Long-Term Unemployment In The Digital Economy: Facing The Twenty-First Century Challenges, Limor Riza
Taxation Of Long-Term Unemployment In The Digital Economy: Facing The Twenty-First Century Challenges, Limor Riza
Catholic University Law Review
The article examines the policy of taxing long-term unemployment. We claim that tax systems should not tax the unemployed regardless of whether they reenter the labor market. Unemployment is a socioeconomic problem. The fear of expanding unemployment increases due to COVID-19 that shut down large sectors of the economy for a long period and also due to the digital economy. As early as the 1930s, Keynes expressed his fear of the economic challenges his grandchildren's generation would face, coining the term "technological unemployment." Several contemporary economists substantiate this fear by showing that some occupations are bound to disappear. Unemployment insurance …