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Volumn 69, Issue 4, 2006, Pages 83-101

The tax subsidy to employment-based health insurance and the distribution of well-being

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EID: 33947411918     PISSN: 00239186     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (8)

References (62)
  • 2
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    • Taxation, Health Insurance, and Market Failure in the Medical Economy
    • 629
    • Mark Pauly, Taxation, Health Insurance, and Market Failure in the Medical Economy, 24 J. Econ. Literature 629, 629-75 (1986).
    • (1986) J. Econ. Literature , vol.24 , pp. 629-675
    • Pauly, M.1
  • 3
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    • The Moral-Hazard Myth
    • Aug. 29
    • Malcolm Gladwell, The Moral-Hazard Myth, New Yorker, Aug. 29, 2005, at 44-49.
    • (2005) New Yorker , pp. 44-49
    • Gladwell, M.1
  • 4
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    • Tax Subsidies, the Rational Demand for Insurance and the Health Care Crisis
    • 155, I know of no one who argues that it is desirable for some people (with the possible exception of plutocrats like Bill Gates) to have zero coverage; the welfare argument, as far as I know, wholly relates to the incremental coverage and incremental use associated with the exclusion
    • Martin S. Feldstein & Bernard Friedman, Tax Subsidies, the Rational Demand for Insurance and the Health Care Crisis, 7 J. Pub. Econ. 155, 155-78 (1977).; I know of no one who argues that it is desirable for some people (with the possible exception of plutocrats like Bill Gates) to have zero coverage; the welfare argument, as far as I know, wholly relates to the incremental coverage and incremental use associated with the exclusion.
    • (1977) J. Pub. Econ. , vol.7 , pp. 155-178
    • Feldstein, M.S.1    Friedman, B.2
  • 5
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    • The Concept of Income - Economic and Legal Aspects
    • "True" or "full" income, according to the classic Haig-Simons definition, is annual "income" consisting of all consumption during the year plus the change in net worth. Since health insurance premiums equal covered medical care consumed plus insurance administrative services consumed, they are clearly part of the total consumption that affects a person's well-being. See in (Robert M. Haig ed.)
    • "True" or "full" income, according to the classic Haig-Simons definition, is annual "income" consisting of all consumption during the year plus the change in net worth. Since health insurance premiums equal covered medical care consumed plus insurance administrative services consumed, they are clearly part of the total consumption that affects a person's well-being. See Robert M. Haig, The Concept of Income - Economic and Legal Aspects, in The Federal Income Tax (Robert M. Haig ed., 1921);
    • (1921) The Federal Income Tax
    • Haig, R.M.1
  • 7
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    • note
    • If, however, the increased revenue were to be used to finance additional public spending, the redistributive effect would depend on the nature of that spending.
  • 8
    • 33745135876 scopus 로고    scopus 로고
    • This approach was explicitly taken in the recent report of the President's Advisory Panel on Federal Tax Reform. See President's Advisory Panel on Federal Tax Reform
    • This approach was explicitly taken in the recent report of the President's Advisory Panel on Federal Tax Reform. See President's Advisory Panel on Federal Tax Reform, Simple, Fair and Pro-Growth: Proposals to Fix America's Tax System (2005), http://www.taxreformpanel.gov/final-report.
    • (2005) Simple, Fair and Pro-Growth: Proposals to Fix America's Tax System
  • 9
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    • On the Incidence of Tax Deductibility
    • James Buchanan and I made this point several years ago. See
    • James Buchanan and I made this point several years ago. See James M. Buchanan & Mark V. Pauly, On the Incidence of Tax Deductibility, 23 Natl'l Tax J. 157 (1970).
    • (1970) Natl'l Tax J. , vol.23 , pp. 157
    • Buchanan, J.M.1    Pauly, M.V.2
  • 11
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    • note
    • The level of tax-excluded health care coverage is chosen to be the expected utility-maximizing policy, given the value of the exclusion to the members of the subgroup.
  • 12
    • 33947428077 scopus 로고    scopus 로고
    • A cafeteria plan, according to Section 125 of the tax code
    • A cafeteria plan, according to Section 125 of the tax code, I.R.C. § 125 (2000).
    • (2000) I.R.C. , pp. 125
  • 14
    • 0000779186 scopus 로고
    • Tax Subsidies, the Rational Demand for Insurance and the Health Care Crisis
    • 155, I know of no one who argues that it is desirable for some people (with the possible exception of plutocrats like Bill Gates) to have zero coverage; the welfare argument, as far as I know, wholly relates to the incremental coverage and incremental use associated with the exclusion
    • Feldstein & Friedman, supra note 3;
    • (1977) J. Pub. Econ. , vol.7 , pp. 155-178
    • Feldstein, M.S.1    Friedman, B.2
  • 15
    • 0022947449 scopus 로고
    • Taxation, Health Insurance, and Market Failure in the Medical Economy
    • see also Pauly, supra note 1.
    • (1986) J. Econ. Literature , vol.24 , pp. 629-675
    • Pauly, M.1
  • 16
    • 33947357216 scopus 로고    scopus 로고
    • note
    • These provisions are still small enough to be ignored in most cases.
  • 21
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    • Distributive Injustice(s) in American Health Care
    • 7, (Autumn)
    • Clark C. Havighurst & Barak D. Richman, Distributive Injustice(s) in American Health Care, 69 Law & Contemp. Probs. 7, 42-43 (Autumn 2006).
    • (2006) Law & Contemp. Probs. , vol.69 , pp. 42-43
    • Havighurst, C.C.1    Richman, B.D.2
  • 22
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    • note
    • It is possible that, while both high- and low-wage workers value a policy at a level greater than its cost, high-wage workers attach a higher overall value to the policy, thereby benefiting from a greater consumer surplus. That possibility is not considered here.
  • 23
    • 0034026093 scopus 로고    scopus 로고
    • Health Care is an Individual Necessity and a National Luxury: Applying Multilevel Decision Models to an Analysis of Health Care Expenditures
    • 259
    • Thomas E. Getzen, Health Care is an Individual Necessity and a National Luxury: Applying Multilevel Decision Models to an Analysis of Health Care Expenditures, 19 J. Health Econ. 259, 259-70 (2000).
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    • Healthy Bodies and Thick Wallets: The Dual Relationship between Health and Economic Status
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    • The possibility that some low-wage workers may have such low values for health insurance that they would prefer homogeneous firms not providing coverage, as well as the possibility that most firms are not homogeneous, will be dealt with later in the article. See infra
    • The possibility that some low-wage workers may have such low values for health insurance that they would prefer homogeneous firms not providing coverage, as well as the possibility that most firms are not homogeneous, will be dealt with later in the article. See infra Part IV.
    • , Issue.PART IV
  • 34
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    • note
    • This is true unless the firm must take into account minimum wage constraints.
  • 40
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    • Health Risk, Income, and the Purchase of Private Health Insurance
    • See (Nat'l Bureau of Econ. Research, Working Paper No. 11677)
    • See M. Kate Bundorf, Mark Pauly & Bradley Herring, Health Risk, Income, and the Purchase of Private Health Insurance (Nat'l Bureau of Econ. Research, Working Paper No. 11677, 2005).
    • (2005)
    • Bundorf, M.K.1    Pauly, M.2    Herring, B.3
  • 42
    • 0022947449 scopus 로고
    • Taxation, Health Insurance, and Market Failure in the Medical Economy
    • Pauly, supra note 1.
    • (1986) J. Econ. Literature , vol.24 , pp. 629-675
    • Pauly, M.1
  • 43
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    • Of Once and Future Kings: The Past and Future of Employment Based Health Insurance
    • (New Am. Found., Working Paper)
    • Nichols, supra note 14, at 10.
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    • The Erosion of Purchased Health Insurance
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    • Kaiser Family Foundation and Health Research and Educational Trust
    • Kaiser Family Foundation and Health Research and Educational Trust, Employer Health Benefits 52 (2005).
    • (2005) Employer Health Benefits , pp. 52
  • 50
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    • note
    • The minimum corresponds to the quantity of coverage at which the marginal benefit equals the marginal cost for that number of workers.
  • 51
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    • Kaiser Family Foundation and Health Research and Educational Trust
    • Kaiser Family Foundation, supra note 42, at 35.
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    • Kaiser Family Foundation and Health Research and Educational Trust
    • Id.
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    • Of Once and Future Kings: The Past and Future of Employment Based Health Insurance
    • (New Am. Found., Working Paper). "Value" here means the amount a person is able and willing to take out of his or her budget to pay for insurance or care
    • Nichols, supra note 14, at 10. "Value" here means the amount a person is able and willing to take out of his or her budget to pay for insurance or care.
    • (2005) , vol.10
    • Nichols, L.1
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    • The Fortune 500 Model for Health Care: Is Now the Time to Change?
    • This approach will usually mean a larger contribution to the more generous plan chosen by the less healthy but wealthier older workers.; See 37
    • This approach will usually mean a larger contribution to the more generous plan chosen by the less healthy but wealthier older workers.; See Alain Enthoven, The Fortune 500 Model for Health Care: Is Now the Time to Change?, 27 J. Health Pol. Pol'y & L. 37, 40 (2002).
    • (2002) J. Health Pol. Pol'y & L. , vol.27 , pp. 40
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    • Health Plan Choice: Price Elasticities in a Managed Competition Setting
    • 1
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    • Workers' Preferences Among Company Provided Health Insurance Plans
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    • More Employers Try Limited Health Plans
    • Jan. 17
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    • Incentive Compatible Guaranteed Reneawble Health Insurance
    • (forthcoming)
    • Bradley Herring & Mark V. Pauly, Incentive Compatible Guaranteed Reneawble Health Insurance, 25 J. Health Econ. (forthcoming 2006).
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    • The Effect of Insurance Coverage on Breast Cancer Patients' Treatment and Hospital Choices
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    • note
    • The actual amount is probably less, since the additional quality will be worth something.


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