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Unemployement benefits, and how they're financed, vary by state. In NC, they keep track of a company's layoff history, and adjust the unemployment tax (levied on the employer) according to that history (hypothetically). There was a series of articles about some companies evading these and other taxes in 2012[0]. I also remember reports about unemployment tax shenanigans in New Jersey, but I can't find them quickly.

[0] http://www.newsobserver.com/news/special-reports/the-ghost-w...




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