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Is There a Right Way to Promote Health Insurance Through the Tax System?

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  • Antos, Joseph R.

Abstract

The exclusion of employer contributions to health premiums has skewed the development of the insurance market, resulting in generous coverage for higher–income workers but leaving millions of others uninsured and facing rapidly rising health costs. The paper considers four recent reform proposals: capping the exclusion, tax credits for insurance, tax incentives for high–deductible insurance and health savings accounts, and full tax deductibility of out–of–pocket spending. Such proposals could promote greater efficiency and equity in the health market, but insurance market reforms are also needed to minimize potential disruption to employer risk pools.

Suggested Citation

  • Antos, Joseph R., 2006. "Is There a Right Way to Promote Health Insurance Through the Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 477-490, September.
    • Handle: RePEc:ntj:journl:v:59:y:2006:i:3:p:477-90
    DOI: 10.17310/ntj.2006.3.05
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    References listed on IDEAS

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    1. Lori Achman & Deborah Chollet, "undated". "Insuring the Uninsurable: An Overview of State High-Risk Health Insurance Pools," Mathematica Policy Research Reports cd5bf5aa59914ac8845c33bc2, Mathematica Policy Research.
    2. repec:mpr:mprres:2974 is not listed on IDEAS
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