G2TT
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.
主题Economic Growth and Productivity ; Health and Health Policy ; Income and Wealth ; Job Market and Labor Force ; Taxes and Budget
URLhttps://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
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Lisa Clemans-Cope]的文章
[Stephen Zuckerman]的文章
[Dean Resnick]的文章
百度学术
百度学术中相似的文章
[Lisa Clemans-Cope]的文章
[Stephen Zuckerman]的文章
[Dean Resnick]的文章
必应学术
必应学术中相似的文章
[Lisa Clemans-Cope]的文章
[Stephen Zuckerman]的文章
[Dean Resnick]的文章
相关权益政策
暂无数据
收藏/分享
文件名: 412816-limiting-the-tax-exclusion-of-employer-sponsored-health-insurance-premiums-revenue-potential-and-distributional-consequences.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。