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Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform PASHCHENKO, Svetlana PORAPAKKARM, Ponpoje This is the preprint version of the following article: Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform, which has been published in final form at http://dx.doi.org/10.17310/ntj.2016.3.04. tax reform tax subsidies employer-based health insurance 2016 eng journal article AM https://doi.org/10.24545/00001742 https://grips.repo.nii.ac.jp/records/1754 National Tax Journal 69 3 583 612 https://grips.repo.nii.ac.jp/record/1754/files/Natl Tax J_69(3)_583.pdf application/pdf 354.8 kB 2020-03-05 National Tax Association