The tax treatment of employment-based health insurance
Contributors: United States. Congressional Budget Office
Series: A CBO study
Publisher: Congress of the U.S., Congressional Budget Office
Published: 1994
Place of publication: Washington, D.C. (Second and D Sts., S.W., Washington 20515)
Language: eng
Number of pages: 59
Subjects: Insurance, Health -- Taxation -- United States; Employee fringe benefits -- Taxation -- United States; Tax expenditures -- United States
Other titles: Tax treatment of employment based health insurance
Description: I. Introduction -- II. Background -- III. Rationale for a tax subsidy for health insurance -- IV. How the tax exclusion affects the health insurance market -- V. Who benefits from the tax exclusion? -- VI. Options for changing the tax subsidy -- Appendix. Simulating options for taxing premiums for employment-based health insurance.
Notes: Shipping list no.: 94-0111-P

"March 1994"--Cover

Includes bibliographical references