| dc.contributor.author | Gruber, Jonathan | |
| dc.date.accessioned | 2012-10-12T14:32:17Z | |
| dc.date.available | 2012-10-12T14:32:17Z | |
| dc.date.issued | 2011-06 | |
| dc.identifier.issn | 0028-0283 | |
| dc.identifier.issn | 1944-7477 | |
| dc.identifier.uri | http://hdl.handle.net/1721.1/73918 | |
| dc.description.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. | en_US |
| dc.language.iso | en_US | |
| dc.publisher | National Tax Association | en_US |
| dc.relation.isversionof | http://ntanet.org/publications/national-tax-journal.html | en_US |
| dc.rights | Creative Commons Attribution-Noncommercial-Share Alike 3.0 | en_US |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/3.0/ | en_US |
| dc.source | NBER | en_US |
| dc.title | The Tax Exclusion for Employer-Sponsored Health Insurance | en_US |
| dc.type | Article | en_US |
| dc.identifier.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) | en_US |
| dc.contributor.department | Massachusetts Institute of Technology. Department of Economics | en_US |
| dc.contributor.approver | Gruber, Jonathan | |
| dc.contributor.mitauthor | Gruber, Jonathan | |
| dc.relation.journal | National Tax Journal | en_US |
| dc.eprint.version | Author's final manuscript | en_US |
| dc.type.uri | http://purl.org/eprint/type/JournalArticle | en_US |
| eprint.status | http://purl.org/eprint/status/PeerReviewed | en_US |
| dspace.orderedauthors | Gruber, Jonathan | en_US |
| dc.identifier.orcid | https://orcid.org/0000-0002-9877-3065 | |
| mit.license | OPEN_ACCESS_POLICY | en_US |
| mit.metadata.status | Complete | |
