ACCOUNTING;
ARTICLE;
COMPARATIVE STUDY;
DEVELOPED COUNTRY;
ECONOMICS;
FINANCIAL MANAGEMENT;
GOVERNMENT;
HEALTH CARE COST;
HUMAN;
NATIONAL HEALTH INSURANCE;
ORGANIZATION AND MANAGEMENT;
SOCIOECONOMICS;
STATISTICS;
TAX;
UNITED STATES;
ACCOUNTING;
DEVELOPED COUNTRIES;
FINANCING, GOVERNMENT;
HEALTH EXPENDITURES;
HUMANS;
NATIONAL HEALTH INSURANCE, UNITED STATES;
PRIVATE SECTOR;
SOCIOECONOMIC FACTORS;
TAXES;
UNITED STATES;
UNITED STATES CENTERS FOR MEDICARE AND MEDICAID SERVICES;
Private Employer-Sponsored Health Insurance: New Estimates by State
Jan/Feb
This example is based on Massachusetts tax rates and on the average family premium in Massachusetts in 1996. See J.M. Branscome et al., "Private Employer-Sponsored Health Insurance: New Estimates by State," Health Affairs (Jan/Feb 2000): 139-147.
The employer-paid portions of SS and HI payroll taxes are exempt from income taxes. If health benefits were subject to taxes, the employer-paid portion of payroll taxes would rise slightly. To compensate for these increased payroll costs, employers would probably trim wages (L.J. Blumberg, "Who Pays for Employer-Sponsored Health Insurance?" Health Affairs [Nov/Dec 1999]: 58-61), lowering employees' incomes and hence their income tax liability. In Jones's case, she would receive not the full $6,000 as taxable income, but $5,541 ($459 having gone to cover the employer's share of additional payroll taxes). To calculate the correction needed to avoid double counting, we divided the income tax subsidy for employer-paid insurance by total employer-paid health benefits, to estimate the effective tax subsidy rate. We then multiplied this rate by the value of the employer-paid share (one-half) of the SS and HI payroll tax subsidies.
The Deteriorating Administrative Efficiency of U.S. Health Care
S. Woolhandler and D.U. Himmelstein. "The Deteriorating Administrative Efficiency of U.S. Health Care," New England Journal of Medicine 324, no. 18 (1991): 1253-1258.
Data on government employment and total employment are from our analysis of the 2000 CPS. Our CPS analysis also shows that in 1999, 69.0 percent of public-sector employees had coverage paid for, at least in part, by their employer, versus 51.6 percent of private-sector workers.
7
0033552863
A Reappraisal of Private Employers' Role in Providing Health Insurance
O. Carrasquillo et al., "A Reappraisal of Private Employers' Role in Providing Health Insurance," New England Journal of Medicine 340, no. 2 (1999): 109-114.
The 19.2 percent figure is the total employer share of health spending minus the government employer share
The 19.2 percent figure is the total employer share of health spending minus the government employer share.
9
11244275000
When Money Is the Mission
For tax subsidies to not-for-profit hospitals, see E.M. Silverman, J.S. Skinner, and E.S. Fisher, "When Money Is the Mission," New England Journal of Medicine 31, no. 23 (1999): 1769.
