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.
Published: The Tax Exclusion for Employer-Sponsored Health Insurance, Jonathan Gruber, in Economic Analysis of Tax Expenditures (2011), National Tax Journal, (National Tax Association), Vol. 64, no. 2, part 2
Users who downloaded this paper also downloaded these: