The Tax Exclusion for Employer-Sponsored Health Insurance

Jonathan Gruber

NBER Working Paper No. 15766
Issued in February 2010
NBER Program(s):Economics of Aging, Health Care, Health Economics, Public Economics

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.

A non-technical summary of this paper is available in the 2010 number 1 issue of the NBER Bulletin on Aging and Health. You can sign up to receive the NBER Bulletin on Aging and Health by email.

Acknowledgments

Machine-readable bibliographic record - MARC, RIS, BibTeX

Document Object Identifier (DOI): 10.3386/w15766

Published:

• The Tax Exclusion for Employer-Sponsored Health Insurance, Jonathan Gruber. in Economic Analysis of Tax Expenditures, Poterba. 2011
• Jonathan Gruber, 2011. "The Tax Exclusion for Employer-Sponsored Health Insurance," National Tax Journal, vol 64(2, Part 2), pages 511-530.