The Tax Exclusion for Employer-Sponsored Health Insurance
This paper reviews the issues around and impacts of the tax exclusion for employer-sponsored insurance. After reviewing the arguments for and against this policy, I present micro-simulation evidence on the federal revenue, insurance coverage, and distributional impacts of various reforms to the exclusion.
Prepared for NBER conference on tax expenditures. I am grateful to Len Burman, Jim Poterba and conference participants for helpful discussions. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.
- One of the most-discussed issues during the recent health care reform debate was the proposal to cap the tax exclusion for employer-...
The Tax Exclusion for Employer-Sponsored Health Insurance, Jonathan Gruber. in Economic Analysis of Tax Expenditures, Poterba. 2011
Jonathan Gruber, 2011. "The Tax Exclusion for Employer-Sponsored Health Insurance," National Tax Journal, vol 64(2, Part 2), pages 511-530.