Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues

John F. Cogan, Robert Hubbard and Daniel P. Kessler

No 12733, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: In this paper, we calculate the consequences for health spending and federal revenues of an above-the-line deduction for out-of-pocket health spending. We show how the response of spending to this expansion in the tax preference can be specified as a function of a small number of behavioral parameters that have been estimated in the existing literature. We compare our estimates to those from other researchers. And, we use our analysis to derive some implications for tax policy toward HSAs.

JEL-codes: H2 H5 I1 (search for similar items in EconPapers)
Date: 2006-12
New Economics Papers: this item is included in nep-hea and nep-pbe
Note: EH PE
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published as Poterba, J.M. (ed.) Tax Policy and the Economy, volume 21. Cambridge: MIT Press, 2007.
Published as Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues , John F. Cogan, R. Glenn Hubbard, Daniel P. Kessler. in Tax Policy and the Economy, Volume 21 , Poterba. 2007

Downloads: (external link)
http://www.nber.org/papers/w12733.pdf (application/pdf)

Related works:
Chapter: Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues (2007)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nbr:nberwo:12733

Ordering information: This working paper can be ordered from
http://www.nber.org/papers/w12733

Access Statistics for this paper

More papers in NBER Working Papers from National Bureau of Economic Research, Inc National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.. Contact information at EDIRC.
Bibliographic data for series maintained by ().