The Tax Exclusion for Employer-Sponsored Health Insurance
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Gruber_The Tax.pdf
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133.02 KB
Format
Adobe PDF
Checksum (MD5)
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Author(s)
Gruber, Jonathan
Date Issued
June 2011
Journal
National Tax Journal
Publisher
National Tax Association
Citation
Gruber, Jonathan."The Tax Exclusion for Employer-Sponsored Health Insurance." National Tax Journal, June 2011,64 (2, Part 2), 511-530. (http://ntj.tax.org/wwtax/ntjrec.nsf/009a9a91c225e83d852567ed006212d8/957e28330a12ba61852578ab004e2e49?OpenDocument)
Version
Author's final manuscript
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.
MIT Department
Massachusetts Institute of Technology. Department of Economics
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Creative Commons Attribution-Noncommercial-Share Alike 3.0
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DOI of Published Version
http://ntanet.org/publications/national-tax-journal.html
