THE TAX EXCLUSION FOR EMPLOYER-SPONSORED HEALTH INSURANCE

@article{Gruber2011THETE,
  title={THE TAX EXCLUSION FOR EMPLOYER-SPONSORED HEALTH INSURANCE},
  author={Jonathan H Gruber},
  journal={National Tax Journal},
  year={2011},
  volume={64},
  pages={511 - 530}
}
  • J. Gruber
  • Published 1 February 2010
  • Economics
  • National Tax Journal
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. 

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  • David Powell
  • Economics, Medicine
    American Journal of Health Economics
  • 2019
The effects of the tax subsidy solely exploiting legislative tax schedule changes and the differential effects they have on households are identified, including coverage generosity at low levels of annual expenditures as well as overall medical care expenditures and insurer payments.

CROSS-SUBSIDIZATION IN EMPLOYER-BASED HEALTH INSURANCE AND THE EFFECTS OF TAX SUBSIDY REFORM

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The Tax Exclusion for Employer-Sponsored Insurance Is Not Regressive-But What Is It?

  • Joseph White
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    Journal of health politics, policy and law
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It is suggested that ESI-for those who receive it-further redistributes toward those with lesser means or greater need, with the package of wages plus benefits being less unequal than wages alone would be.

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Employer-Sim Microsimulation Model: Model Development and Application to Estimation of Tax Subsidies to Health Insurance

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...

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