| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w13767 |
| 来源ID | Working Paper 13767 |
| The Effect of Tax Preferences on Health Spending | |
| John F. Cogan; R. Glenn Hubbard; Daniel P. Kessler | |
| 发表日期 | 2008-01-29 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 摘要 | In this paper, we estimate the effect of the tax preference for health insurance on health care spending using data from the Medical Expenditure Panel Surveys from 1996-2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the impact of the tax preference. Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just below the Social Security tax threshold receive a larger tax preference for health insurance than workers who earn just above it. We find a significant effect of the tax preference, consistent with previous research. |
| 主题 | Public Economics ; Taxation ; Health, Education, and Welfare ; Health |
| URL | https://www.nber.org/papers/w13767 |
| 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/571442 |
| 推荐引用方式 GB/T 7714 | John F. Cogan,R. Glenn Hubbard,Daniel P. Kessler. The Effect of Tax Preferences on Health Spending. 2008. |
| 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 | ||
| w13767.pdf（265KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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