Estimates of the Tax Subsidy for Employment-Related Health Insurance

Posted: 12 Feb 2001

See all articles by Thomas M. Selden

Thomas M. Selden

Agency for Healthcare Research and Quality (AHRQ)

John F. Moeller

Government of the United States of America - Agency for Health Care Policy & Research (AHCPR)

Abstract

This paper uses the MEDSIM health care microsimulation model developed by researchers at the Agency for Healthcare Research and Quality to compute the magnitude and distribution of the tax subsidy for employment-related health insurance premiums. We also present estimates of the revenue gain that would be associated with a variety of caps on the amount of contributions that can be excluded from the tax base.

Suggested Citation

Selden, Thomas M. and Moeller, John F., Estimates of the Tax Subsidy for Employment-Related Health Insurance. Available at SSRN: https://ssrn.com/abstract=251074

Thomas M. Selden (Contact Author)

Agency for Healthcare Research and Quality (AHRQ) ( email )

540 Gaither Road
Rockville, MD 20852
United States
301-427-1677 (Phone)

John F. Moeller

Government of the United States of America - Agency for Health Care Policy & Research (AHCPR) ( email )

Hubert H. Humphrey Building
Washington, DC 20201
United States

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