Simple Humans, Complex Insurance, Subtle Subsidies
---- Acknowledgements -----
This paper is a chapter in the forthcoming book Using Taxes to Reform Health Insurance: Pitfalls and Promises. Henry J. Aaron and Leonard E. Burman, eds (Washington: Brookings Institution). We are grateful to Henry Aaron, Len Burman, Jeffrey Kling, Edward McCaffery, Eve Rittenberg, and Chris Robert for helpful comments. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.