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The effect of tax preferences on health spending

Author: John F Cogan; R Glenn Hubbard; Daniel P Kessler; National Bureau of Economic Research.
Publisher: Cambridge, Mass. : National Bureau of Economic Research, 2008.
Series: Working paper series (National Bureau of Economic Research), no. 13767.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
In this paper, we estimate the effect of the tax preference for insurance on health spending based on 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 tax preference's impact. Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just  Read more...
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Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: John F Cogan; R Glenn Hubbard; Daniel P Kessler; National Bureau of Economic Research.
OCLC Number: 191819986
Description: 1 online resource (1 volume).
Series Title: Working paper series (National Bureau of Economic Research), no. 13767.
Responsibility: John F. Cogan, R. Glenn Hubbard, Daniel P. Kessler.

Abstract:

In this paper, we estimate the effect of the tax preference for insurance on health spending based on 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 tax preference's impact. 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.

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