Health Insurance Tax Credits and Health Insurance Coverage of Low-Earning Single Mothers

Merve Cebi and Stephen Woodbury
Additional contact information
Merve Cebi: University of Massachusetts Dartmouth
Authors registered in the RePEc Author Service: Merve Meral ()

No 09-158, Upjohn Working Papers from W.E. Upjohn Institute for Employment Research

Abstract: The Omnibus Budget Reconciliation Act of 1990 introduced a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. We use Current Population Survey data and a difference-in-differences approach to estimate the HITC’s effect on private health insurance coverage of low-earning single mothers. The findings suggest that during 1991–1993, the health insurance coverage of single mothers was about 6 percentage points higher than it would have been in the absence of the HITC.

Keywords: Retirement; Health insurance; Low-wage workers; Tax credits and subsidies (search for similar items in EconPapers)
JEL-codes: H2 H51 I18 J32 (search for similar items in EconPapers)
Date: 2009-06
New Economics Papers: this item is included in nep-hea, nep-ias and nep-lab
Note: This paper was revised March 2010.
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://research.upjohn.org/cgi/viewcontent.cgi?art ... ext=up_workingpapers (application/pdf)
This material is copyrighted. Permission is required to reproduce any or all parts.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:upj:weupjo:09-158

Access Statistics for this paper

More papers in Upjohn Working Papers from W.E. Upjohn Institute for Employment Research 300 S. Westnedge Ave. Kalamazoo, MI 49007 USA. Contact information at EDIRC.
Bibliographic data for series maintained by ().