The Tax Exclusion for Employer-Sponsored Health Insurance
32 Pages Posted: 22 Feb 2010 Last revised: 1 Aug 2010
Date Written: February 2010
This paper reviews the issues around and impacts of the tax exclusion for employer-sponsored insurance. After reviewing the arguments for and against this policy, I present micro-simulation evidence on the federal revenue, insurance coverage, and distributional impacts of various reforms to the exclusion.
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