The Tax Exclusion for Employer-Sponsored Health Insurance
AbstractThis paper reviews the issues around and impacts of the tax exclusion for employer-sponsored insurance. After reviewing the arguments for and against this policy, I present micro-simulation evidence on the federal revenue, insurance coverage, and distributional impacts of various reforms to the exclusion.
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Bibliographic InfoPaper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 15766.
Date of creation: Feb 2010
Date of revision:
Note: AG HC HE PE
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Other versions of this item:
- Jonathan Gruber, 2011. "The Tax Exclusion for Employer-Sponsored Health Insurance," NBER Chapters, in: Economic Analysis of Tax Expenditures National Bureau of Economic Research, Inc.
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- I1 - Health, Education, and Welfare - - Health
This paper has been announced in the following NEP Reports:
- NEP-ACC-2010-03-06 (Accounting & Auditing)
- NEP-ALL-2010-03-06 (All new papers)
- NEP-CMP-2010-03-06 (Computational Economics)
- NEP-HEA-2010-03-06 (Health Economics)
- NEP-IAS-2010-03-06 (Insurance Economics)
- NEP-PBE-2010-03-06 (Public Economics)
- NEP-PUB-2010-03-06 (Public Finance)
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Blog mentionsAs found by EconAcademics.org, the blog aggregator for Economics research:
- Daily Rounds: Untaxed Health Insurance; Lifesaving Diet; Digital Diagnoses; Royal Morning Sickness
by ? in CommonHealth on 2012-12-04 12:02:21
- The Huge (And Rarely Discussed) Health Insurance Tax Break
by ? in Shots - Health News on 2012-12-04 08:48:00
- Cowan, Benjamin & Schwab, Benjamin, 2011. "The incidence of the healthcare costs of smoking," Journal of Health Economics, Elsevier, vol. 30(5), pages 1094-1102.
- Pashchenko, Svetlana & Porapakkarm, Ponpoje, 2013. "Cross-subsidization in employer-based health insurance and the effects of tax subsidy reform," MPRA Paper 48054, University Library of Munich, Germany.
- Jonathan Gruber, 2011. "The Impacts of the Affordable Care Act: How Reasonable Are the Projections?," NBER Working Papers 17168, National Bureau of Economic Research, Inc.
- Aaron, Henry J., 2011. "Social Security Reconsidered," National Tax Journal, National Tax Association, vol. 64(2), pages 385-414, June Cita.
- Gruber, Jonathan, 2011. "The Impacts Of The Affordable Care Act: How Reasonable Are The Projections?," National Tax Journal, National Tax Association, vol. 64(3), pages 893-908, September.
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