Funding employer-based insurance: regressive taxation and premium exclusions
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DOI: 10.1007/s00199-021-01368-3
Abstract: In the US, health insurance is linked to employment. The tax code treats health insurance premiums preferentially for employers, but not individuals. We show that this regressive policy reduces talent mis-allocation in two ways: (i)… read more here.
Keywords: based insurance; funding employer; employer based; insurance regressive ... See more keywords