The U.S. Department of Labor’s Web site, workforcesecurity.doleta.gov/unemploy/, includes a table of the major differences in UI programs across states (see workforcesecurity.doleta.gov/unemploy/pdf/sigmeasuitaxsys08.pdf). At the time of this writing, the state of Kentucky had a much wider range in the payroll tax rates paid by different experience-rated firms than did Oregon. Which state’s system subsidizes firms with high layoff rates to a greater degree? Explain.