Title: The tax treatment of employment-based health insurance
First published: 1994
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.
Subjects: Employee fringe benefits, Employer-sponsored health insurance, Health Insurance, Insurance, Health, Tax expenditures, Taxation, Government policy, Law and legislation, Tax credits
Places: United States
LC classification: HG9396 .B87 1994