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Estimates of the Tax Subsidy for Employment-Related Health Insurance

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  • Selden, Thomas M.
  • Moeller, John F.

Abstract

This paper uses the MEDSIM health care microsimulation model developed by researchers at the Agency for Healthcare Research and Quality to compute the magnitude and distribution of the tax subsidy for employment-related health insurance premiums. We also present estimates of the revenue gain that would be associated with a variety of caps on the amount of contributions that can be excluded from the tax base.

Suggested Citation

  • Selden, Thomas M. & Moeller, John F., 2000. "Estimates of the Tax Subsidy for Employment-Related Health Insurance," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 877-888, December.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:4:p:877-88
    DOI: 10.17310/ntj.2000.4.06
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    References listed on IDEAS

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    1. Pauly, Mark V, 1986. "Taxation, Health Insurance, and Market Failure in the Medical Economy," Journal of Economic Literature, American Economic Association, vol. 24(2), pages 629-675, June.
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    Cited by:

    1. Didem Bernard & Thomas Selden & Yuriy Pylypchuk, 2016. "The Distribution of Public Spending for Health Care in the United States on the Eve of Health Reform," NBER Chapters, in: Measuring and Modeling Health Care Costs, pages 459-474, National Bureau of Economic Research, Inc.
    2. John F. Cogan & R. Glenn Hubbard & Daniel P. Kessler, 2007. "Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues," NBER Chapters, in: Tax Policy and the Economy, Volume 21, pages 65-82, National Bureau of Economic Research, Inc.

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