| 来源类型 | Working Paper |
| 规范类型 | 论文 |
| Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues | |
| R. Glenn Hubbard; Daniel P. Kessler; John F. Cogan | |
| 发表日期 | 2006-12-01 |
| 出版年 | 2006 |
| 语种 | 英语 |
| 摘要 | Abstract In this paper, we calculate the consequences for health spending and federal revenues of an above-the-line deduction for out-of-pocket health spending. We show how the response of spending to this expansion in the tax preference can be specified as a function of a small number of behavioral parameters that have been estimated in the existing literature. We compare our estimates to those from other researchers. And, we use our analysis to derive some implications for tax policy toward HSAs. Click here to view the complete paper as an Adobe Acrobat PDF. R. Glenn Hubbard is a visiting scholar at AEI. John F. Cogan is the Leonard and Shirley Ely senior fellow at the Hoover Institution. Daniel P. Kessler is Professor of Business and Law at Stanford University. |
| 主题 | Health Care |
| 标签 | Conservatism ; Economic Policy ; Health care policy |
| URL | https://www.aei.org/research-products/working-paper/evaluating-effects-of-tax-preferences-on-health-care-spending-and-federal-revenues/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/206931 |
| 推荐引用方式 GB/T 7714 | R. Glenn Hubbard,Daniel P. Kessler,John F. Cogan. Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues. 2006. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 20061212_HubbardEval（145KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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