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The Tax Exclusion for Employer-Sponsored Health Insurance

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  • Gruber, Jonathan

Abstract

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.

Suggested Citation

  • Gruber, Jonathan, 2011. "The Tax Exclusion for Employer-Sponsored Health Insurance," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 511-530, June.
  • Handle: RePEc:ntj:journl:v:64:y:2011:i:2:p:511-30
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. William M. Gentry & Eric Peress, 1994. "Taxes and Fringe Benefits Offered by Employers," NBER Working Papers 4764, National Bureau of Economic Research, Inc.
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    Cited by:

    1. Svetlana Pashchenko & Ponpoje Porapakkarm, 2016. "Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform," National Tax Journal, National Tax Association, vol. 69(3), pages 583-612, September.
    2. Gruber, Jonathan, 2011. "The Impacts of the Affordable Care Act: How Reasonable Are the Projections?," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(3), pages 893-908, September.
    3. Ines Läufer, 2014. "Unvollständige Absicherung des Krankheitskostenrisikos in den USA: Erklärungsfaktoren der Attraktivität von Arbeitgeber-Gruppenversicherungen," Otto-Wolff-Institut Discussion Paper Series 01/2014, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.
    4. Ines Läufer, 2014. "Das Krankenversicherungssystem in den USA: Bestimmungsparameter des Angebots und der Ausgestaltungformen von Arbeitgeber-Gruppenversicherungen," Otto-Wolff-Institut Discussion Paper Series 03/2014, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.
    5. Harvey S. Rosen, 2012. "Growth, Distribution, and Tax Reform: Thoughts on the Romney Proposal," Working Papers 1400, Princeton University, Department of Economics, Center for Economic Policy Studies..
    6. Ines Läufer, 2014. "Another perspective on the high uninsured-rate in the USA: Crowding out of long term health insurance by the institutional setting of the U.S. health insurance system," Otto-Wolff-Institut Discussion Paper Series 02/2014, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.
    7. 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.
    8. Aaron, Henry J., 2011. "Social Security Reconsidered," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 385-414, June.

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