Gulcin Gumus () (Department of Health Policy and Management, Department of Economics, Florida International University, and IZA, Bonn, Germany) Tracy Regan () (Department of Economics, University of Miami)
Abstract
Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed from 25 to 100 percent. We study how these changes have influenced the likelihood that a self-employed person has health insurance coverage as the policy holder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-difference and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the self-employed to obtain health insurance coverage.
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Publisher Info
Paper provided by University of Miami, Department of Economics in its series Working Papers with number
0911.