The impact of increased tax subsidies on the insurance coverage of self-employed families: Evidence from the 1996-2004 medical expenditure panel survey

Journal of Human Resources

Volumn 44, Issue 1, 2009, Pages 115-139

  Selden, Thomas M ^a  

^a AGENCY FOR HEALTHCARE RESEARCH AND QUALITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

ESTIMATION METHOD; EXPENDITURE; HEALTH INSURANCE; INCOME DISTRIBUTION; INSURANCE SYSTEM; SELF EMPLOYMENT; SUBSIDY SYSTEM; TAX SYSTEM;

EID: 67649415140     PISSN: 0022166X     EISSN: None     Source Type: Journal    
DOI: 10.3368/jhr.44.1.115     Document Type: Article

References (49)

1. Ai, Chunrong, and Edward C. Norton. 2003. "Interaction Terms in Logit and Probit Models." Economic Letters 80:123-29.
2. Anderson, Gerald F. 2007. "From bSoak the Rich to bSoak the Poor: Recent Trends in Hospital Pricing." Health Affairs 26(3):780-89.
3. Auerbach, David, and Sabina Ohri. 2006. "The Price Sensitivity of Demand for Nongroup Health Insurance." Inquiry 43(2):122-34.
4. Bernard, Didem, and Thomas M. Selden. 2003. "Employer Offers, Private Coverage, and the Tax Subsidy for Health Insurance: 1987 and 1996." International Journal of Health Care Finance and Economics 2(4):297-318.
5. Bernard, Didem, and Thomas M. Selden. 2006. "Workers Who Decline Employment-Related Health Insurance." Medical Care 44(5 Supplement):I-12-I-18.
6. Blumberg, Linda, Len Nichols, and Jessica Banthin. 2001. "Worker Decisions to Purchase Health Insurance." International Journal of Health Care Finance and Economics 1(3/4): 305-25.
7. Buchmueller, Thomas C., and Sabina Ohri. 2006. "Health Insurance Take-up by the Near Elderly." Health Services Research 41(6):2054-73.
8. Bundorf, M. Kate, Bradley Herring, and Mark V. Pauly. 2005. "Health Risk, Income, and the Purchase of Private Health Insurance." NBER Working Paper, No. 11677. Cambridge, Mass.: National Bureau of Economic Research.
9. Bureau of Labor Statistics. 2004. Historical Data for the "A" Tables of the Employment Situation News Release, Table A-5, downloaded July 19, 2006 from http://www.bls.gov/cps/cpsatabs.htm.
10. Burman, Leonard E., Cori E. Uccello, Laura L. Wheaton, Deborah Kobes. 2003. "Tax Incentives for Health Insurance." Urban Institute and Brookings Institution Tax Policy Center, Discussion Paper No. 12, downloaded September 24, 2007 from http://www.taxpolicycenter.org/ publications/url.cfm?ID=310791.
11. Chernew, Michael, David M. Cutler, and Patricia S. Keenan. 2005a. "Charity Care, Risk Pooling, and the Decline in Private Health Insurance." American Economic Review, Papers and Proceedings 95(2):209-13.
12. Chernew, Michael, David M. Cutler, and Patricia S. Keenan. 2005b. "Increasing Health Insurance Costs and the Decline in Insurance Coverage." Health Services Research 40(4):1021-39.
13. Chernew, Michael, Kevin Frick, and Catherine G. McLaughlin. 1997. "The Demand for Health Insurance Coverage by Low-Income Workers: Can Reduced Premiums Achieve Full Coverage?" Health Services Research 32(4):453-70.
14. Cohen, Joel W., Alan C. Monheit, Karen M. Beauregard, et al. 1996. "The Medical Expenditure Panel Survey:A National Health Information Resource." Inquiry 33(4):373-89.
15. Cohen, Steven B. 1997. Sample Design of the 1996 Medical Expenditure Panel Survey Household Component. MEPS Methodology Report No. 2, Pub. No. 97-0027. Rockville, Md.: Agency for Health Care Policy and Research.
16. Cooper, Philip F., and Jessica Vistnes. 2003. "Workers' Decisions to Take-Up Offered Health Insurance Coverage: Assessing the Importance of Out-of-Pocket Premium Costs." Medical Care 41(7 Supplement):III-35-III-43.
17. Cutler, David M. 2003. "Employee Costs and the Decline in Health Insurance Coverage," Frontiers in Health Policy Research 6. Downloaded August 25, 2006 from http://www.bepress.com/fhep/6/.
18. Feenberg, Daniel. 1989. "Are Tax Price Models Really Identified: The Case of Charitable Giving." National Tax Journal 40(4):629-33.
19. Feenberg, Daniel and Elisabeth Coutts. 1993. "An Introduction to the TAXSIM Model." Journal of Policy Analysis and Management 12(1):189-94.
20. Feldman, Roger, Brian Dowd, Scott Leitz, and Lynn A. Blewett. 1997. "The Effect of Premiums on the Small Firms Decision to Offer Health Insurance." Journal of Human Resources 32(4):635-58.
21. Gruber, Jonathan. 2002. "The Impact of the Tax System on Health Insurance Coverage." International Journal of Health Care Finance and Economics 1(3/4):293-304.
22. Gruber, Jonathan. 2005. "Tax Policy for Health Insurance." In Tax Policy and the Economy 19. Ed. James Poterba, 39-63, Cambridge, Mass.: MIT Press.
23. Gruber, Jonathan, and Michael Lettau. 2004. "How Elastic is the Firm's Demand for Health Insurance?" Journal of Public Economics 88(7):1273-94.
24. Gruber, Jonathan, and Robin McKnight. 2003. "Why Did Employee Health Insurance Contributions Rise?" Journal of Health Economics 22(6):1085-1104.
25. Gruber, Jonathan, and James Poterba. 1994. "Tax Incentives and the Decision to Purchase Health Insurance: Evidence from the Self-Employed." Quarterly Journal of Economics 109(3):701-34.
26. Gruber, Jonathan, and James Poterba. 1996a. "Tax Subsidies to Employer-Provided Health Insurance." In Empirical Foundations of Household Taxation. Ed. Martin Feldstein and James M. Poterba, 135-64, Chicago: The University of Chicago Press.
27. Gruber, Jonathan, and James Poterba. 1996b. "Fundamental Tax Reform and Employer-Provided Health Insurance." In Economic Effects of Fundamental Tax Reform, ed. Henry J. Aaron and William G. Gale, 125-62. Washington, D.C.: The Brookings Institution Press.
28. Holtz-Eakin, Douglas, John R. Penrod, and Harvey S. Rosen. 1996. "Health Insurance and the Supply of Entrepreneurs." Journal of Public Economics 62(1/2):209-35.
29. Internal Revenue Service. 2001 and 2002. Earned Income Tax Credit. Publication 596, downloaded May 10, 2007 from http://www.irs.gov/ formspubs/index.html.
30. Marquis, M. Susan, and Stephen H. Long. 1995. "Worker Demand for Health Insurance in the Nongroup Market." Journal of Health Economics 14(1):47-63.
31. Marquis, M. Susan, and Stephen H. Long. 2001. "To Offer or Not to Offer: The Role of Price in Employers' Health Insurance Decisions." Health Services Research 36(5):935-58.
32. Marquis, M. Susan, Melinda Beeuwkes Buntin, José J. Escarce, Kanika Kapur, and Jill M. Yegian. 2004. "Subsidies and the Demand for Individual Health Insurance in California." Health Services Research 39(5):1547-70.
33. Meer, Jonathan, and Harvey S. Rosen. 2004. "Insurance and the Utilization of Medical Services." Social Science and Medicine 58(9):1623-32.
34. Monheit, Alan C., and P. Holly Harvey. 1993. "Sources of Health Insurance for the Self-Employed: Does Differential Taxation Make a Difference?" Inquiry 30(3):293-305.
35. Monheit, Alan C., and Jessica P. Vistnes. 1997. Health Insurance Status of Workers and Their Families: 1996. MEPS Research Findings No. 2, Pub. No. 97-0065. Rockville, Md.: Agency for Health Care Policy and Research.
36. Monheit, Alan C., and Jessica P. Vistnes. 2005. "The Demand for Dependent Health Insurance: How Important is the Marginal Cost of Family Coverage?" Journal of Health Economics 24(6):1108-31.
37. Office of Management and Budget. 2006. Analytical Perspectives, Budget of the United States Government, 2006. Washington, D.C.: GPO.
38. Pauly, Mark V. 1997. Health Benefits at Work: An Economic and Political Analysis of Employment-Based Health Insurance. Ann Arbor: University of Michigan Press.
39. Pauly, Mark V., and Bradley Herring. 1999. Pooling Health Insurance Risks. Washington, D.C.: AEI Press.
40. Pauly, Mark V., and Len Nichols. 2002. "The Nongroup Insurance Market: Short On Facts, Long On Opinions and Policy Disputes." Health Affairs, Web Exclusive, downloaded September 26, 2007 from www.healthaffairs.org.
41. Pauly, Mark and Allison Percy. 2000. "Cost and Performance: A Comparison of the Individual and Group Health Insurance Markets." Journal of Health Politics, Policy and Law 25(1):9-26.
42. Phelps, Charles E. 1992. Health Economics. New York: Harper Collins.
43. Reschovsky, James D., Bradley C. Strunk, and Paul Ginsburg. 2006. "Why Employer Sponsored Insurance Coverage Changed, 1997-2003." Health Affairs 25(3):774-82.
44. Royalty, Anne Beeson. 2000. "Tax Preferences for Fringe Benefits and Worker's Eligibility for Employer Health Insurance." Journal of Public Economics 75(2):209-27.
45. Selden, Thomas M., and Bradley M. Gray. 2006. "Tax Subsidies for Employment-Related Health Insurance: Estimates for 2006." Health Affairs 25(6):1568-79.
46. Selden, Thomas M., and John F. Moeller. 2000. "Estimates of the Tax Subsidy for Employment-Related Health Insurance." National Tax Journal 53(4, Part 1):877-87.
47. Shen, Yu-Chu, and Stephen Zuckerman. 2005. "The Effect of Medicaid Payment Generosity on Access and Use among Beneficiaries." Health Services Research 40(3):723-44.
48. Short, Pamela F., and Amy K. Taylor. 1989. "Premiums, Benefits, and Employee Choice of Health Insurance Options." Journal of Health Economics 8(3):293-311.
49. Thomasson, Melissa A. 2003. "The Importance of Group Coverage: How Tax Policy Shaped U.S. Health Insurance." American Economic Review 93(4):1373-84.