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Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues

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Author Info
John F. Cogan
R. Glenn Hubbard
Daniel P. Kessler
Abstract

In this paper, we calculate the consequences for health spending and federal revenues of an above-the-line deduction for out-of-pocket health spending. We show how the response of spending to this expansion in the tax preference can be specified as a function of a small number of behavioral parameters that have been estimated in the existing literature. We compare our estimates to those from other researchers. And, we use our analysis to derive some implications for tax policy toward HSAs.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 12733.

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Date of creation: Dec 2006
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Handle: RePEc:nbr:nberwo:12733

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Find related papers by JEL classification:
H2 - Public Economics - - Taxation, Subsidies, and Revenue
H5 - Public Economics - - National Government Expenditures and Related Policies
I1 - Health, Education, and Welfare - - Health

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  1. Manning, Willard G, et al, 1987. "Health Insurance and the Demand for Medical Care: Evidence from a Randomized Experiment," American Economic Review, American Economic Association, vol. 77(3), pages 251-77, June. [Downloadable!] (restricted)
  2. William Jack (Georgetown University), Arik Levinson (Georgetown University), and Sjamsu Rahardja (World Bank), . "Employee cost-sharing and the welfare effects of Flexible Spending Accounts," Working Papers gueconwpa~05-05-12, Georgetown University, Department of Economics. [Downloadable!]
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  3. Jack, William & Sheiner, Louise, 1997. "Welfare-Improving Health Expenditure Subsidies," American Economic Review, American Economic Association, vol. 87(1), pages 206-21, March. [Downloadable!] (restricted)
  4. Eichner, Matthew J, 1998. "The Demand for Medical Care: What People Pay Does Matter," American Economic Review, American Economic Association, vol. 88(2), pages 117-21, May. [Downloadable!] (restricted)
  5. Feldstein, Martin S, 1973. "The Welfare Loss of Excess Health Insurance," Journal of Political Economy, University of Chicago Press, vol. 81(2), pages 251-80, Part I, M. [Downloadable!] (restricted)
  6. Keeler, Emmett B. & Rolph, John E., 1988. "The demand for episodes of treatment in the health insurance experiment," Journal of Health Economics, Elsevier, vol. 7(4), pages 337-367, December. [Downloadable!] (restricted)
  7. Cutler, David M, 1994. "A Guide to Health Care Reform," Journal of Economic Perspectives, American Economic Association, vol. 8(3), pages 13-29, Summer. [Downloadable!] (restricted)
  8. Baker, Laurence C., 1997. "The effect of HMOs on fee-for-service health care expenditures: Evidence from Medicare," Journal of Health Economics, Elsevier, vol. 16(4), pages 453-481, August. [Downloadable!] (restricted)
  9. Amy Finkelstein, 2005. "The Aggregate Effects of Health Insurance: Evidence from the Introduction of Medicare," NBER Working Papers 11619, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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