Cost of tax-exempt health benefits in 1998

Health Affairs

Volumn 18, Issue 2, 1999, Pages 176-181

  Sheils, John ^a   Hogan, Paul ^a  

^a LEWIN GROUP   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

ARTICLE; ECONOMICS; FINANCIAL MANAGEMENT; HEALTH CARE COST; HEALTH INSURANCE; HUMAN; INCOME; STATISTICS; TAX; UNITED STATES;

FINANCING, PERSONAL; HEALTH BENEFIT PLANS, EMPLOYEE; HEALTH EXPENDITURES; HUMANS; INCOME; INCOME TAX; TAX EXEMPTION; UNITED STATES;

EID: 0039863139     PISSN: 02782715     EISSN: None     Source Type: Journal    
DOI: 10.1377/hlthaff.18.2.176     Document Type: Article

References (8)

1. Exceptions are made for self-employed persons, who are permitted to deduct a portion of their premiums.
2. Marginal tax rates for state income taxes were estimated for CPS individuals in each state with income taxes based on the SOI data and the tax tables used in these states.
3. Although NMES is the most recent database suitable for this analysis, it is quite out of date. Therefore, we use the data only to show the relative differences in spending across demographic and socioeconomic groups. However, aggregate expenditures and premium payments are controlled to replicate health spending control totals from other more recent sources. These relative differences across groups are more likely to have remained stable since 1987 than the absolute levels of spending reported in NMES. The model will be updated to use the 1996 Medical Expenditure Panel Survey (MEPS) utilization and expenditures when it becomes available in 1999.
4. S. Smith et al., "The Next Ten Years of Health Spending: What Does the Future Hold?" Health Affairs (September/October 1998): 128-140.
5. Characteristics of Medium and Large Employers (Washington: Bureau of Labor Statistics, 1993); and Characteristics of Small Employers (Washington: BLS, 1992).
6. Characteristics of Medium and Large Employers (Washington: Bureau of Labor Statistics, 1993); and Characteristics of Small Employers (Washington: BLS, 1992).
7. "Analytic Perspectives, Budget of the United States Government, Fiscal Year 1999" (Washington: U.S. Government Printing Office, 1998).
8. The definition of families used in this analysis includes family units composed of persons living together who are related by blood kinship or marriage, and single persons living alone or in group quarters.