1 option
The Effect of Tax Preferences on Health Spending / John F. Cogan, R. Glenn Hubbard, Daniel P. Kessler.
- Format:
- Book
- Author/Creator:
- Cogan, John F.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w13767.
- NBER working paper series no. w13767
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2008.
- Summary:
- In this paper, we estimate the effect of the tax preference for health insurance on health care spending using data from the Medical Expenditure Panel Surveys from 1996-2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the impact of the tax preference. Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just below the Social Security tax threshold receive a larger tax preference for health insurance than workers who earn just above it. We find a significant effect of the tax preference, consistent with previous research.
- Notes:
- Print version record
- January 2008.
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.