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Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform
https://doi.org/10.24545/00001742
https://doi.org/10.24545/00001742f65aadfe-3ebd-4085-88d6-b777e829b38f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
Natl Tax J_69(3)_583.pdf (354.8 kB)
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| Item type | 学術雑誌論文 / Journal Article(1) | |||||||||
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| 公開日 | 2020-03-05 | |||||||||
| タイトル | ||||||||||
| タイトル | Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform | |||||||||
| 言語 | ||||||||||
| 言語 | eng | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | tax reform | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | tax subsidies | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | employer-based health insurance | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | journal article | |||||||||
| ID登録 | ||||||||||
| ID登録 | 10.24545/00001742 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 著者 |
PASHCHENKO, Svetlana
× PASHCHENKO, Svetlana
× PORAPAKKARM, Ponpoje
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| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | A major source of insurance coverage for non-elderly adults in the US is the employer-based health insurance market. Every participant in this market receives a tax subsidy because premiums are excluded from taxable income. However, people have different incentives to participate in the employer-based pool - since premiums are independent of individual risk, high-risk individuals receive implicit cross-subsidies from low-risk individuals. In this paper, we explore several ways to reform the tax subsidy by taking this implicit cross-subsidization into account. Using a general equilibrium heterogeneous agents model, we find that even though the complete elimination of the tax subsidy leads to the unraveling of the employer-based pool, there is still room for substantial savings by targeting the tax subsidy. More specifically, the same level of risk-sharing in the employer-based market can be achieved at onethird of the current costs if i) the tax subsidy is targeted only towards low-risk individuals who have weak incentives to participate in the pool, and ii) employer-based insurance premiums become age-adjusted. To improve the welfare outcome of this reform, the modified tax subsidy should also be targeted to low-income individuals. | |||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | JEL Classification Codes: D91, E65, H24 | |||||||||
| 書誌情報 |
National Tax Journal 巻 69, 号 3, p. 583-612, 発行日 2016 |
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| 出版者 | ||||||||||
| 出版者 | National Tax Association | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 0028-0283 | |||||||||
| 書誌レコードID (NCID) | ||||||||||
| 収録物識別子タイプ | NCID | |||||||||
| 収録物識別子 | AA00309875 | |||||||||
| DOI | ||||||||||
| 関連タイプ | isVersionOf | |||||||||
| 識別子タイプ | DOI | |||||||||
| 関連識別子 | 10.17310/ntj.2016.3.04 | |||||||||
| 権利 | ||||||||||
| 権利情報 | 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. | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | AM | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_ab4af688f83e57aa | |||||||||
| フォーマット | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
| 著者情報 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | http://www.grips.ac.jp/list/jp/facultyinfo/porapakkarm-ponpoje/ | http://www.grips.ac.jp/list/jp/facultyinfo/porapakkarm-ponpoje/ | |||||||||
