I know this is posted on our website, but I really wanted to highlight this article from CCH's Journal of Taxation in the July/August publication. The article titled The Recessionary Impact on Unemployment Insurance Taxes - 2009 and Beyond was written by our very own Lori Roberts. Lori is a Senior Manager in our Government Relations group and sits on the board of the UWC, an organization focused on Unemployment and Worker's Compensation legislation and the impact of both on employer organizations. Her background and expertise is unmatched in the industry.
Some of the information is a little dated, but the article does a great job of talking about the topic in terms that I think most people can understand and gives some basic information about how unemployment works in the section UI Financing 101.
Tammy Mullin