The tax exclusion for employer-sponsored health insurance

National Tax Journal

Volumn 64, Issue 2 PART 2, 2011, Pages 511-530

  Gruber, Jonathan ^a  

^a NATIONAL BUREAU OF ECONOMIC RESEARCH   (United States)

Author keywords

Health insurance; Tax expenditures

Indexed keywords

EID: 84875055502     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2011.2s.04     Document Type: Article

References (13)

1. America's Health Insurance Plans, 2007. "Individual Health Insurance 2006-2007: A Comprehensive Survey of Premiums, Availability and Benefits." Center for Policy and Research, America's Health Insurance Plans, Washington, DC.
2. Fronstin, Paul, 2009. "Sources of Health Insurance and Characteristics of the Uninsured: Analysis of the March 2009 Current Population Survey." EBRI Brief No. 334. Employee Benefits Research Institute, Washington, DC.
3. Gentry, William, and Eric Peress, 1994. "Taxes and Fringe Benefits Offered by Employers." NBER Working Paper No. 4764. National Bureau of Economic Research, Cambridge MA.
4. Gruber, Jonathan, 2002. "Taxes and Health Insurance." In Poterba, James M. (ed.), Tax Policy and the Economy Volume 16, 37-66. MIT Press, Cambridge, MA.
5. Gruber, Jonathan, 2005. "Tax Policy for Health Insurance." In Poterba, James M. (ed.), Tax Policy and the Economy 19, 39-63. MIT Press, Cambridge, MA.
6. Gruber, Jonathan, 2006. "The Role of Consumer Copayments for Health Care: Lessons from the RAND Health Insurance Experiment and Beyond." Report for the Kaiser Family Foundation.The Kaiser Family Foundation, Menlo Park, CA, http://www.kff.org/insurance/7566.cfm.
7. Gruber, Jonathan, 2009. Documentation for GMSIM Model. Unpublished manuscript. MIT, Cambridge, MA.
8. Gruber, Jonathan, and Michael Lettau, 2004. "How Elastic is the Firm's Demand for Health Insurance?" Journal of Public Economics 88 (7-8), 1273-1294.
9. Gruber, Jonathan, and Brigitte C. Madrian, 2004. "Health Insurance, Labor Supply, and Job Mobility: A Critical Review of the Literature." In McLaughlin, Catherine (ed.), Health Policy and the Uninsured, 97-178. Urban Institute Press, Washington, DC.
10. Helms, Robert, 2008. "Tax Policy and the History of the Health Insurance Industry." In Aaron, Henry J., and Leonard E. Burman (eds.), Using Taxes to Reform Health Insurance: Pitfalls and Promises, 13-35. Brookings Institution Press, Washington, DC.
11. Pauly, Mark V., and Bradley Herring, 1999. Pooling Health Insurance Risks. American Enterprise Institute Press, Washington, DC.
12. President's Advisory Panel on Federal Tax Reform, 2005. Simple, Fair, and Pro-Growth: Proposals to Fix America's Tax System. U.S. Government Printing Office, Washington DC.
13. Thomasson, Melissa, 2000. "The Importance of Group Coverage: How Tax Policy Shaped U.S.