The effect of tax preferences on health spending
By: John F. Cogan, R. Glenn Hubbard, Daniel P. Kessler.
Contributors: Hubbard, R. Glenn.; Kessler, Daniel P.; National Bureau of Economic Research.
Series: NBER working paper series -- working paper 13767; Working paper series (National Bureau of Economic Research : Online) -- working paper no. 13767.
Publisher: National Bureau of Economic Research
Published: 2008
Place of publication: Cambridge, MA
Language: eng
Format: Electronic resource
Description: "In this paper, we estimate the effect of the tax preference for insurance on health spending based on the Medical Expenditure Panel Surveys from 1996-2005.  We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the tax preference's impact.  Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just below the Social Security tax threshold receive a larger tax preference for health insurance than workers who earn just above it.  We find a significant effect of the tax preference, consistent with previous research"--National Bureau of Economic Research web site.
Notes: Title from PDF file as viewed on 6/12/2008.

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