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

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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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