Limiting the Tax Exclusion for Employmentbased Health Insurance: Are Improved Equity and Efficiency Enough?

Mark V. Pauly

National Tax Journal, 2009, vol. 62, issue 3, 555-62

Abstract: Removal or limitation of the current exclusion of employment-related health benefit payments from taxable income would improve economic efficiency and equity, but is this sufficient to make such a policy change likely? This paper uses some concepts from public choice theory, based on earlier work by Buchanan and Pauly on the incidence of tax deductibility, to suggest that such a change is more likely in the current context of broader tax reform involving a desire to reform the functioning of the health insurance market and to increase the tax share of upper middle income households.

Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:62:y:2009:i:3:p:555-62

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