Research Reports from the Department of Operations
Document Type
Report
Publication Date
2-1-1978
Abstract
It is shown that under certain regulations specified by state law, there is an optimal way for a corporation to pay unemployment compensation taxes. The particular scenario is given along with the natural model which turns out to be a set partitioning problem having all possible nonzero binary columns in the constraint matrix. A highly specialized enumerative algorithm, which never requires the explicit maintenance of the model, is also presented. Computational results and their impact, reflecting recent data from several Ohio based corporations, are listed.
Keywords
Operations research, Partitions (Mathematics), Unemployment insurance--Taxation--United States, Corporations--Taxation--Law and legislation--United States, Mathematical optimization, Algorithms, Corporations--Ohio, Computational complexity, Taxation--Law and legislation--United States
Publication Title
Technical Memorandums from the Department of Operations, School of Management, Case Western Reserve University
Issue
Technical memorandum no. 427
Rights
This work is in the public domain and may be freely downloaded for personal or academic use
Recommended Citation
Lin, Chien-Hua and Salkin, Harvey M., "Paying Unemployment Compensation Taxes and Solving the Complete Set Partitioning Problem" (1978). Research Reports from the Department of Operations. 413.
https://commons.case.edu/wsom-ops-reports/413