Estimates of the Tax Subsidy for Employment-Related Health Insurance

Thomas Selden and John F. Moeller

National Tax Journal, 2000, vol. 53, issue 4, 877-88

Abstract: This paper uses the MEDSIM health care microsimulation model developed by researchers at the Agency for Healthcare Research and Quality to compute the magnitude and distribution of the tax subsidy for employment-related health insurance premiums. We also present estimates of the revenue gain that would be associated with a variety of caps on the amount of contributions that can be excluded from the tax base.

Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:53:y:2000:i:4:p:877-88

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