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Tax Caps on Employment-Based Health Insurance

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  • Burman, Leonard E.
  • Williams, Roberton

Abstract

Examines the present tax subsidy for health insurance and one way to limit the subsidy- caps on the amount of health insurance premiums that can escape taxation and discusses options in the design of tax caps. Explores the short and long run effects of two illustrative tax caps: one fixed in nominal terms and one that would grow with the overall rate o inflation.

Suggested Citation

  • Burman, Leonard E. & Williams, Roberton, 1994. "Tax Caps on Employment-Based Health Insurance," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(3), pages 529-545, September.
    • Handle: RePEc:ntj:journl:v:47:y:1994:i:3:p:529-45
    DOI: 10.1086/NTJ41789090
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    Cited by:

    1. Jonathan Gruber & James M. Poterba, 1996. "Tax Subsidies to Employer-Provided Health Insurance," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 135-168, National Bureau of Economic Research, Inc.

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