Individual Expenditures and Medical Saving Accounts: Can They Work?

Matthew Eichner, Mark B. McClellan, and David A. Wise, Labor Markets and Firm Benefit Policies in Japan and the United States (University of Chicago Press, 2003), chap. 6, https://www.nber.org/books-and-chapters/labor-markets-and-firm-benefit-policies-japan-and-united-states/individual-expenditures-and-medical-saving-accounts-can-they-work.