Externalities and Taxation of Supplemental Insurance: A Study of Medicare and Medigap

We thank Jeff Clemens, Mark Duggan, Tom Davidoff, Liran Einav, Josh Gottlieb, Caroline Hoxby, Erin Johnson, Amanda Kowalski, Jonathan Levin, and David Powell for helpful comments. We also thank seminar participants at UC Berkeley, University of Chicago Junior Faculty Group, University of Chicago Harris School, University of Houston, UT Austin Applied Micro Lunch, Rice University, Stanford University, Texas A&M University, the 2013 RWJ Annual Meeting, the 2013 Austin-Bergen Labor Workshop, the 2013 National Tax Association Annual Conference, the 2013 Annual Health Economics Conference, and the 2013 and 2015 ASSA Meetings for their comments and suggestions. We thank Can Cui and Hanbin Yang for excellent research assistance. We are grateful to John Robst for sharing Medigap premium data and to Frances McCarty for help with the restricted access NHIS data. Cabral gratefully acknowledges financial support from a National Science Foundation Fellowship. Mahoney gratefully acknowledges financial support from a Kapnick Fellowship, RicWeiland Fellowship, and the Robert Wood Johnson Foundation. All errors are our own, and do not necessarily reflect the views of the National Bureau of Economic Research.

• December 31, 2013
• December 23, 2014