The Tax Exclusion for Employer-Sponsored Health Insurance
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.
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.
This paper is available as PDF (148 K) or via email.
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