NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The Tax Exclusion for Employer-Sponsored Health Insurance

Jonathan Gruber

NBER Working Paper No. 15766
Issued in February 2010
NBER Program(s):   AG   HC   HE   PE

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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A non-technical summary of this paper is available in the 2010 number 1 issue of the NBER Bulletin on Aging and Health. You can sign up to receive the NBER Bulletin on Aging and Health by email.

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Document Object Identifier (DOI): 10.3386/w15766

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