Abstract
IN presented a previous evidence paper on in the this distribution journal,1 I presented id nce on the istribution of unemployment insurance benefits among families at different income levels. Those estimates, based on tabulations prepared by the Brookings Institution using their original MERGE file, implied that the value of benefits received were distributed among income levels in approximately the same proportions as the population as a whole, with some indication that the lowest income groups actually received less than a proportionate share. The current paper presents new estimates of the distribution of U.I. benefits based on a quite different method. The new estimates imply that benefits are directed more toward lower income groups and less toward higher income groups than the previous research suggested. The new estimates nevertheless imply that the lowest third of the income distribution
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