Creating Health Policy Through the Tax Code

BEYOND EFFICIENCY, Forthcoming

28 Pages Posted: 24 Oct 2010

See all articles by Lucinda Jesson

Lucinda Jesson

Hamline University - School of Law

Date Written: October 21, 2010

Abstract

This book chapter examines the intersection between health and tax policy. To do so, it first reviews the history of how the United States’ health care system was shaped, in large part, by tax policy definitions of what to “exclude” from our income. The advantages and disadvantages of the employer-based model that resulted from these tax policy decisions are discussed. Then, the chapter moves to examine how health and tax policy are intertwined as legislators decide what to “tax,” both with regard to institutions such as hospitals and items, such as snack food and sodas. Finally, the chapter considers recent health reform initiatives and the tax and policy implications of the 2010 health reform bill, the Patient Protection and Affordable Care Act.

Keywords: health policy, federal health reform, Patient Protection and Affordable Care Act

JEL Classification: K10

Suggested Citation

Jesson, Lucinda, Creating Health Policy Through the Tax Code (October 21, 2010). BEYOND EFFICIENCY, Forthcoming , Available at SSRN: https://ssrn.com/abstract=1695673 or http://dx.doi.org/10.2139/ssrn.1695673

Lucinda Jesson (Contact Author)

Hamline University - School of Law ( email )

1536 Hewitt Avenue
Saint Paul, MN 55104-1237
United States
651-523-2519 (Phone)
651-523-2236 (Fax)

HOME PAGE: http://www.hamline.edu/law/health

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