TY  - JOUR
AU  - Gruber,Jonathan
TI  - The Tax Exclusion for Employer-Sponsored Health Insurance
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 15766
PY  - 2010
Y2  - February 2010
UR  - http://www.nber.org/papers/w15766
L1  - http://www.nber.org/papers/w15766.pdf
N1  - Author contact info:
Jonathan Gruber
MIT Department of Economics
E52-355
50 Memorial Drive
Cambridge, MA 02142-1347
Tel: 617/253-8892
Fax: 617/253-1330
E-Mail: gruberj@mit.edu
M3  - presented at "Economics of Tax Expenditures Conference", March 27-29, 2008
AB  - 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.
ER  -