Taxes and Health Insurance
Published Date
Copyright 2002
ISBN 0262162105
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.
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Copy CitationJonathan Gruber, Tax Policy and the Economy, Volume 16 (MIT Press, 2002), chap. 2, https://www.nber.org/books-and-chapters/tax-policy-and-economy-volume-16/taxes-and-health-insurance.
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A common prescription for reducing the number of uninsured is to increase the tax subsidization of health insurance in...