@techreport{NBERw15766,
 title = "The Tax Exclusion for Employer-Sponsored Health Insurance",
 author = "Jonathan Gruber",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "15766",
 year = "2010",
 month = "February",
 URL = "http://www.nber.org/papers/w15766",
 abstract = {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.},
}