Taxes and Health Insurance /
Gruber, Jonathan.
Taxes and Health Insurance / Jonathan Gruber. - Cambridge, Mass. National Bureau of Economic Research 2001. - 1 online resource: illustrations (black and white); - NBER working paper series no. w8657 . - Working Paper Series (National Bureau of Economic Research) no. w8657. .
December 2001.
A common prescription for reducing the number of uninsured is to increase the tax subsidization of health insurance in the U.S. Yet, we already provide over $100 billion per year in tax subsidies to health insurance. This paper provides an assessment of the past and potential impacts of taxation on health insurance coverage and costs. I begin by reviewing the central facts on health insurance and taxation. I then provide a framework for assessing the impacts of tax policies on health insurance coverage and costs, and I review the existing empirical evidence on the key behavioral parameters required to model these impacts. I conclude with the policy implications of these findings for tax policies to expand insurance coverage.
System requirements: Adobe [Acrobat] Reader required for PDF files.
Mode of access: World Wide Web.
Taxes and Health Insurance / Jonathan Gruber. - Cambridge, Mass. National Bureau of Economic Research 2001. - 1 online resource: illustrations (black and white); - NBER working paper series no. w8657 . - Working Paper Series (National Bureau of Economic Research) no. w8657. .
December 2001.
A common prescription for reducing the number of uninsured is to increase the tax subsidization of health insurance in the U.S. Yet, we already provide over $100 billion per year in tax subsidies to health insurance. This paper provides an assessment of the past and potential impacts of taxation on health insurance coverage and costs. I begin by reviewing the central facts on health insurance and taxation. I then provide a framework for assessing the impacts of tax policies on health insurance coverage and costs, and I review the existing empirical evidence on the key behavioral parameters required to model these impacts. I conclude with the policy implications of these findings for tax policies to expand insurance coverage.
System requirements: Adobe [Acrobat] Reader required for PDF files.
Mode of access: World Wide Web.