The Tax Exclusion for Employer-Sponsored Health Insurance
This 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.
|Date of creation:||Feb 2010|
|Date of revision:|
|Publication status:||published as The Tax Exclusion for Employer-Sponsored Health Insurance , Jonathan Gruber. in Economic Analysis of Tax Expenditures , Poterba. 2011|
|Note:||AG HC HE PE|
|Contact details of provider:|| Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.|
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