The Tax Exclusion for Employer-Sponsored Health Insurance
This paper reviews the issues around and impacts of the tax exclusion for employer-sponsored insurance. After reviewing the arguments for and against this policy, I present micro-simulation evidence on the federal revenue, insurance coverage, and distributional impacts of various reforms to the exclusion.
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Copy CitationJonathan Gruber, "The Tax Exclusion for Employer-Sponsored Health Insurance," NBER Working Paper 15766 (2010), https://doi.org/10.3386/w15766.Download Citation
Non-Technical Summaries
- Author(s): Jonathan GruberOne of the most-discussed issues during the recent health care reform debate was the proposal to cap the tax exclusion for employer-...
Published Versions
The Tax Exclusion for Employer-Sponsored Health Insurance, Jonathan Gruber. in Economic Analysis of Tax Expenditures, Poterba. 2011
Jonathan Gruber, 2011. "The Tax Exclusion for Employer-Sponsored Health Insurance," National Tax Journal, vol 64(2, Part 2), pages 511-530.
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