THE TAX EXCLUSION FOR EMPLOYER-SPONSORED HEALTH INSURANCE

被引：17

作者：

Gruber, Jonathan ^{[1
,2
]}

机构：

[1] MIT, Dept Econ, Cambridge, MA 02139 USA

[2] Natl Bur Econ Res, Cambridge, MA 02138 USA

来源：

NATIONAL TAX JOURNAL | 2011年 / 64卷 / 02期

关键词：

health insurance; tax expenditures;

D O I：

10.17310/ntj.2011.2S.04

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：511 / 530

页数：20