TY  - JOUR
AU  - Cogan,John F.
AU  - Hubbard,R. Glenn
AU  - Kessler,Daniel P.
TI  - Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 12733
PY  - 2006
Y2  - December 2006
UR  - http://www.nber.org/papers/w12733
L1  - http://www.nber.org/papers/w12733.pdf
N1  - Author contact info:
John Cogan
Hoover Institution
Stanford University
Stanford, CA   94305
Tel: NA
E-Mail: cogan@stanford.edu

R. Glenn Hubbard
Graduate School of Business
Columbia University, 101 Uris Hall
3022 Broadway
New York, NY  10027
Tel: 212/854-3493
Fax: 212/864-6184
E-Mail: rgh1@columbia.edu, ws2187@columbia.edu

Daniel Kessler
Hoover Institution
Stanford University
434 Galvez Mall
Stanford, CA  94305
Tel: 650/723-0596
E-Mail: fkessler@stanford.edu
M3  - presented at "Tax Policy & the Economy", September 14, 2006
AB  - In this paper, we calculate the consequences for health spending and federal revenues of an above-the-line deduction for out-of-pocket health spending.  We show how the response of spending to this expansion in the tax preference can be specified as a function of a small number of behavioral parameters that have been estimated in the existing literature.  We compare our estimates to those from other researchers.  And, we use our analysis to derive some implications for tax policy toward HSAs.
ER  -