The Tax Exclusion for Employer-Sponsored Health Insurance
This paper reviews the issues raised by and the impacts of the tax exclusion for employer-sponsored health insurance. After reviewing the arguments for and against this policy, I present evidence from a micro-simulation model on the impacts on federal revenue, insurance coverage, and income distribution of various reforms to the exclusion.
Volume (Year): 64 (2011)
Issue (Month): 2 (June)
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References listed on IDEAS
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- Melissa A. Thomasson, 2003.
"The Importance of Group Coverage: How Tax Policy Shaped U.S. Health Insurance,"
American Economic Review,
American Economic Association, vol. 93(4), pages 1373-1384, September.
- Melissa A. Thomasson, 2000. "The Importance of Group Coverage: How Tax Policy Shaped U.S. Health Insurance," NBER Working Papers 7543, National Bureau of Economic Research, Inc.
- Gruber, Jonathan & Lettau, Michael, 2004. "How elastic is the firm's demand for health insurance?," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1273-1293, July.
- William M. Gentry & Eric Peress, 1994. "Taxes and Fringe Benefits Offered by Employers," NBER Working Papers 4764, National Bureau of Economic Research, Inc. Full references (including those not matched with items on IDEAS)