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...
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Format: | Article |
Language: | en_US |
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National Tax Association
2012
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Online Access: | http://hdl.handle.net/1721.1/73918 https://orcid.org/0000-0002-9877-3065 |