Final answer:
The type of employment that is not exempt from FUTA among the given options is B. Tipped employees. Different scenarios illustrate examples of cyclical, structural, and frictional unemployment. The Freedmen's Bureau did not function as a tax collection agency.
Step-by-step explanation:
The student's question concerns the types of employment that are exempt from the Federal Unemployment Tax Act (FUTA). To clarify, FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. There are specific types of employment that are exempt from FUTA tax, which includes certain work performed by independent contractors, religious organizations, and certain work performed by students and foreign governments. Among the provided options, the type that is not exempt from FUTA would be B. Tipped employees. These employees are subject to FUTA tax even though they may receive a considerable portion of their income from tips.
Now, concerning the question about the types of unemployment, here's how they apply to each given scenario:
- a. Cyclical unemployment applies to landscapers laid off due to a recession affecting housing construction.
- b. Structural unemployment is evident when coal miners are laid off due to new EPA regulations impacting their industry.
- c. Frictional unemployment is seen when a financial analyst voluntarily quits their job to seek new employment elsewhere.
- d. Structural unemployment occurs for printers laid off as demand shifts from print to digital marketing.
- e. Structural unemployment also applies to factory workers laid off because of relocation of manufacturing to other countries.
Regarding the Freedmen's Bureau, it did not function as a tax collection agency. Therefore, option A. collecting taxes is not one of its functions. The Freedmen's Bureau was primarily tasked with reuniting families, establishing schools, and helping African American workers to secure labor contracts after the Civil War.
Lastly, for the construction worker scenario described in point d, this is an example of Frictional unemployment since the worker temporarily takes up a different job by choice while looking for employment in their chosen field.