Tax Issues in Health Care Reform

Henry Aaron

National Tax Journal, 1994, vol. 47, issue 2, 407-16

Abstract: Concentrates on the tendency under any health insurance system to overconsume health care services -- the problem of "moral hazard" that arises whenever people deciding on the use of some economic good do not bear the full economic cost of their decisions, and the administrative problems that must be confronted if the tax system is to be used to mute those systems. Whether and how current tax rules should be changed are questions relevant to the solution of both problems.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:2:p:407-16

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