Revising the Tax Treatment of Employer-provided Health Insurance
In examining options for reform of the US health care system, this work argues that changing the tax treatment of health insurance could significantly improve the delivery of health care without recourse to price controls, broad-based taxes or mandates.
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THE TAX TREATMENT OF HEALTH INSURANCE AND MEDICAL CARE
COSTS OF THE TAX SUBSIDY
OPTIONS FOR CHANGING THE SUBSIDY
ABOUT THE AUTHOR
adverse selection after-tax American Enterprise Institute ance benefit package Cafeteria plans Chairman and CEO COBRA compensation Congressional Budget Office cost of health Council of Economic Economic Advisers Economic Report employees of firms employer contributions employer-provided coverage employer-provided health insurance employment erage federal flexible spending account Fringe Benefits full cost health care costs health costs health expenditures health insurance costs health insurance coverage health insurance market health insurance plans health insurance premiums health plans health reform health security health spending HMOs income tax Income Taxation increase insurance purchases Internal Revenue Code level-contribution rule low-risk Market Failure Medicaid Medicare Medigap moral hazard national health offer insurance offered a choice Pauly phase-out premium cost programs regional renewable risk pooling sidy small firms subsidy to employer-provided tax cap tax credit tax exemption tax expenditure tax rates tax subsidy tion treatment of employer-provided treatment of health wages