| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w12733 |
| 来源ID | Working Paper 12733 |
| Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues | |
| John F. Cogan; R. Glenn Hubbard; Daniel P. Kessler | |
| 发表日期 | 2006-12-04 |
| 出版年 | 2006 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Public Economics ; Taxation ; National Fiscal Issues ; Health, Education, and Welfare ; Health |
| URL | https://www.nber.org/papers/w12733 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/570396 |
| 推荐引用方式 GB/T 7714 | John F. Cogan,R. Glenn Hubbard,Daniel P. Kessler. 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 | ||
| w12733.pdf（145KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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