TAX INCENTIVES AND THE DECISION TO PURCHASE HEALTH-INSURANCE - EVIDENCE FROM THE SELF-EMPLOYED

被引:162
作者
GRUBER, J [1 ]
POTERBA, J [1 ]
机构
[1] NATL BUR ECON RES,CAMBRIDGE,MA 02138
基金
美国国家科学基金会;
关键词
D O I
10.2307/2118419
中图分类号
F [经济];
学科分类号
02 ;
摘要
The Tax Reform Act of 1986 introduced a new tax subsidy for health insurance purchases by the self-employed. We analyze the changing patterns of insurance demand before and after tax reform to generate new estimates of how the after-tax price of insurance affects the discrete choice of whether to buy insurance. We employ both traditional regression models and difference-in-difference methods that compare changes in insurance coverage across groups around TRA86. The results from our most carefully controlled comparison suggest that a 1 percent increase in the cost of insurance coverage reduces the probability that a self-employed single person will be insured by 1.8 percentage points.
引用
收藏
页码:701 / 733
页数:33
相关论文
共 24 条