TY  - BOOK
AU  - Lang,Kevin
AU  - Kang,Hong
ED  - National Bureau of Economic Research.
TI  - Worker Sorting, Taxes and Health Insurance Coverage
T2  - NBER working paper series
PY  - 2007///
CY  - Cambridge, Mass.
PB  - National Bureau of Economic Research
N1  - April 2007; Hardcopy version available to institutional subscribers
N2  - We develop a model in which firms hire heterogeneous workers but must offer all workers insurance benefits under similar terms. In equilibrium, some firms offer free health insurance, some require an employee premium payment and some do not offer insurance. Making the employee contribution pre-tax lowers the cost to workers of a given employee premium and encourages more firms to charge. This increases the offer rate, lowers the take-up rate, increases (decreases) coverage among high (low) demand groups, with an indeterminate overall effect. We test the model using the expansion of section 125 plans between 1987 and 1996. The results are generally supportive
UR  - https://www.nber.org/papers/w13066
UR  - http://dx.doi.org/10.3386/w13066
ER  -