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Health Insurance Tax Credits and Health Insurance Coverage of Low-Earning Single Mothers

Author

Listed:
  • Merve Cebi

    (University of Massachusetts Dartmouth)

  • Stephen A. Woodbury

    () (W.E. Upjohn Institute and Michigan State University)

Abstract

The Omnibus Budget Reconciliation Act of 1990 introduced a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. We use Current Population Survey data and a difference-in-differences approach to estimate the HITC’s effect on private health insurance coverage of low-earning single mothers. The findings suggest that during 1991–1993, the health insurance coverage of single mothers was about 6 percentage points higher than it would have been in the absence of the HITC.

Suggested Citation

  • Merve Cebi & Stephen A. Woodbury, 2009. "Health Insurance Tax Credits and Health Insurance Coverage of Low-Earning Single Mothers," Upjohn Working Papers and Journal Articles 09-158, W.E. Upjohn Institute for Employment Research.
  • Handle: RePEc:upj:weupjo:09-158
    Note: This paper was revised March 2010.
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    More about this item

    Keywords

    Retirement; Health insurance; Low-wage workers; Tax credits and subsidies;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions

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