I have mixed feeling on this. IF indeed a person is on the low rung of the company ladder and wants to move up and needs a particular set of skills in order to do so, I have no problem with on the job training, provided that the person receiving the training is willing to pay a portion or repay over time for their training.
I, as an employer, would pay outright to send my employees to school to become better employees. It is a win for me, because I get a more useful tool. I would have done more if I could have written it off, as uncle nanny decided that schooling should not be deductible.
For those that are among the unemployed; I believe that there should be limitations as to how long an individual can collect unemployment.
Your entire premise begins in the incorrect view that there should be unemployment tax at all.
I have never had the benefit of unemployment insurance, because I have never worked for anyone. If I run out of work, I go get more.
And believe me, that happens right now. There is always work. I always made ends meet.