The Tax Exclusion for Employer-Sponsored Health Insurance
Jonathan Gruber
National Tax Journal, 2011, vol. 64, issue 2, 511-30
Abstract:
This paper reviews the issues raised by and the impacts of the tax exclusion for employer-sponsored health insurance. After reviewing the arguments for and against this policy, I present evidence from a micro-simulation model on the impacts on federal revenue, insurance coverage, and income distribution of various reforms to the exclusion.
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:64:y:2011:i:2:p:511-30
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