Tax Caps on Employment-Based Health Insurance

Leonard E. Burman and Roberton Williams

National Tax Journal, 1994, vol. 47, issue 3, 529-45

Abstract: Examines the present tax subsidy for health insurance and one way to limit the subsidy- caps on the amount of health insurance premiums that can escape taxation and discusses options in the design of tax caps. Explores the short and long run effects of two illustrative tax caps: one fixed in nominal terms and one that would grow with the overall rate o inflation.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:3:p:529-45

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