NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

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

Marika Cabral, Neale Mahoney

NBER Working Paper No. 19787
Issued in January 2014

---- Acknowledgements -----

We thank Jeff Clemens, Mark Duggan, Tom Davidoff, Josh Gottlieb, Erin Johnson, Amanda Kowalski, and David Powell; our advisors Liran Einav, Caroline Hoxby, and Jonathan Levin; and 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 ASSA Meetings for their comments and suggestions. We thank Can Cui for her 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, Ric Weiland Fellowship, and the Robert Wood Johnson Foundation. All errors are our own. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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