Before revision:  The tax rate minimizes both the asymptotic mean and variance of the underlying posterior unemployment rate ; it also stimulates employment , boosts productivity, and mitigates income inequality. One could apply the  distribution rule and valuation approach to areas other than labor markets .
After revision:  The tax rate minimizes both the asymptotic mean and variance of the underlying posterior unemployment rate . The allocation rule stimulates employment and boosts productivity. Under some symmetry assumptions, we find that an unemployed person should also enjoy equivalent employment benefits, and the tax rate goes with this welfare equality. The tool employed is the cooperative game theory in which we assume a large number of players. The players are randomly bi-partitioned, and the payoff varies with the partition. Thus, one could apply the distribution rule and valuation approach to areas other than labor markets .