Emanuel Hansen

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Title I of the Health Insurance Portability and Accountability Act (HIPAA), signed into law in August 1996, pertains to "health care access, portability, and renewability," and affects the Employment Retirement Income Security Act, the Public Health Service Act, and the Internal Revenue Code. In this article, the author examines the regulations that will(More)
In the United States structure and equipment capital are effectively taxed at different rates. Recently, President Obama joined the group of policy makers and economists who propose to eliminate these differentials. This paper analyzes the consequences of this reform using an incomplete markets model with equipment-skill complementarity. The reform improves(More)
The U.S. Supreme Court's holding in Pegram v. Herdrich--that decisions by an HMO's physician employees in which eligibility issues and reasonable medical treatment are inextricably mixed are not fiduciary acts under the Employee Retirement Income Security Act (ERISA)--was applauded by the managed care industry. By delineating issues on which it was not(More)
With the exception of Kentucky, all state legislatures met in regular session in 1995. By mid-September, all but 10 had adjourned for the year. Not surprisingly, health care reform continued to be a priority for lawmakers. However, in sharp contrast with reform activity in past years, state lawmakers chose refinement over sweeping reform as their preferred(More)
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