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来源类型 | Brief |
规范类型 | 简报 |
Limiting the Tax Exclusion of Employer-Sponsored Health Insurance Premiums: Revenue Potential and Distributional Consequences | |
Lisa Clemans-Cope; Stephen Zuckerman; Dean Resnick | |
发表日期 | 2013-05-07 |
出版年 | 2013 |
语种 | 英语 |
概述 | The exclusion of employer-sponsored health insurance premiums and medical benefits reduced federal tax revenues by $268 billion in 2011 alone-by far the largest federal tax expenditure. Moreover, the exclusion disproportionately subsidizes those with higher incomes. In this brief, we provide estimates of the revenue potential and distributional consequences of limiting the exclusion from income and payroll taxes |
摘要 | The exclusion of employer-sponsored health insurance premiums and medical benefits reduced federal tax revenues by $268 billion in 2011 alone-by far the largest federal tax expenditure. Moreover, the exclusion disproportionately subsidizes those with higher incomes. In this brief, we provide estimates of the revenue potential and distributional consequences of limiting the exclusion from income and payroll taxes at the 75th percentile of 2013 premiums, indexing by GDP. The policy would produce $264.0 billion in new tax revenues over the coming decade while preserving 93 percent of the tax subsidies available under the current policy.
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主题 | Economic Growth and Productivity ; Health and Health Policy ; Income and Wealth ; Job Market and Labor Force ; Taxes and Budget |
URL | https://www.urban.org/research/publication/limiting-tax-exclusion-employer-sponsored-health-insurance-premiums-revenue-potential-and-distributional-consequences |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/478087 |
推荐引用方式 GB/T 7714 | Lisa Clemans-Cope,Stephen Zuckerman,Dean Resnick. Limiting the Tax Exclusion of Employer-Sponsored Health Insurance Premiums: Revenue Potential and Distributional Consequences. 2013. |
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 | ||
412816-limiting-the-(434KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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