@techreport{NBERw8657,
 title = "Taxes and Health Insurance",
 author = "Jonathan Gruber",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "8657",
 year = "2001",
 month = "December",
 URL = "http://www.nber.org/papers/w8657",
 abstract = {A common prescription for reducing the number of uninsured is to increase the tax subsidization of health insurance in the U.S. Yet, we already provide over $100 billion per year in tax subsidies to health insurance.  This paper provides an assessment of the past and potential impacts of taxation on health insurance coverage and costs.  I begin by reviewing the central facts on health insurance and taxation.  I then provide a framework for assessing the impacts of tax policies on health insurance coverage and costs, and I review the existing empirical evidence on the key behavioral parameters required to model these impacts. I conclude with the policy implications of these findings for tax policies to expand insurance coverage.},
}