| 来源类型 | Brief |
| 规范类型 | 简报 |
| The ACA's "Cadillac" Tax Versus a Cap on the Tax Exclusion of Employer-Based Health Benefits: Is This a Battle Worth Fighting? | |
| Linda J. Blumberg; John Holahan; Gordon B. Mermin | |
| 发表日期 | 2015-10-22 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 概述 | Opposition to the ACA’s “Cadillac” tax is growing. This excise tax applies to employer health benefits exceeding a threshold. There has been broader support over time for a cap on the tax exclusion of employer contributions to health insurance, including from many who now want to repeal the Cadillac tax. We show that the distributional effects of the excise tax and a cap on the exclusion are similar, except when |
| 摘要 | Opposition to the ACA’s “Cadillac” tax is growing. This excise tax applies to employer health benefits exceeding a threshold. There has been broader support over time for a cap on the tax exclusion of employer contributions to health insurance, including from many who now want to repeal the Cadillac tax. We show that the distributional effects of the excise tax and a cap on the exclusion are similar, except when firms choose to pay the excise tax instead of reducing benefits to avoid it (very few employers are expected to leave benefits at prior levels and pay the tax). |
| 主题 | Health and Health Policy ; Taxes and Budget |
| URL | https://www.urban.org/research/publication/acas-cadillac-tax-versus-cap-tax-exclusion-employer-based-health-benefits-battle-worth-fighting |
| 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/479051 |
| 推荐引用方式 GB/T 7714 | Linda J. Blumberg,John Holahan,Gordon B. Mermin. The ACA's "Cadillac" Tax Versus a Cap on the Tax Exclusion of Employer-Based Health Benefits: Is This a Battle Worth Fighting?. 2015. |
| 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 | ||
| 2000482-the-acas-cad（7614KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 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。
