The Tax Exclusion for Employer-Sponsored Health Insurance
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 distribu...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Article |
| Language: | en_US |
| Published: |
National Tax Association
2012
|
| Online Access: | http://hdl.handle.net/1721.1/73918 https://orcid.org/0000-0002-9877-3065 |
| _version_ | 1811090713254821888 |
|---|---|
| author | Gruber, Jonathan |
| author2 | Massachusetts Institute of Technology. Department of Economics |
| author_facet | Massachusetts Institute of Technology. Department of Economics Gruber, Jonathan |
| author_sort | Gruber, Jonathan |
| collection | MIT |
| description | 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. |
| first_indexed | 2024-09-23T14:50:43Z |
| format | Article |
| id | mit-1721.1/73918 |
| institution | Massachusetts Institute of Technology |
| language | en_US |
| last_indexed | 2024-09-23T14:50:43Z |
| publishDate | 2012 |
| publisher | National Tax Association |
| record_format | dspace |
| spelling | mit-1721.1/739182022-09-29T10:54:38Z The Tax Exclusion for Employer-Sponsored Health Insurance Gruber, Jonathan Massachusetts Institute of Technology. Department of Economics Gruber, Jonathan Gruber, Jonathan 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. 2012-10-12T14:32:17Z 2012-10-12T14:32:17Z 2011-06 Article http://purl.org/eprint/type/JournalArticle 0028-0283 1944-7477 http://hdl.handle.net/1721.1/73918 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) https://orcid.org/0000-0002-9877-3065 en_US http://ntanet.org/publications/national-tax-journal.html National Tax Journal Creative Commons Attribution-Noncommercial-Share Alike 3.0 http://creativecommons.org/licenses/by-nc-sa/3.0/ application/pdf National Tax Association NBER |
| spellingShingle | Gruber, Jonathan The Tax Exclusion for Employer-Sponsored Health Insurance |
| title | The Tax Exclusion for Employer-Sponsored Health Insurance |
| title_full | The Tax Exclusion for Employer-Sponsored Health Insurance |
| title_fullStr | The Tax Exclusion for Employer-Sponsored Health Insurance |
| title_full_unstemmed | The Tax Exclusion for Employer-Sponsored Health Insurance |
| title_short | The Tax Exclusion for Employer-Sponsored Health Insurance |
| title_sort | tax exclusion for employer sponsored health insurance |
| url | http://hdl.handle.net/1721.1/73918 https://orcid.org/0000-0002-9877-3065 |
| work_keys_str_mv | AT gruberjonathan thetaxexclusionforemployersponsoredhealthinsurance AT gruberjonathan taxexclusionforemployersponsoredhealthinsurance |