{"created":"2023-06-20T15:03:37.198098+00:00","id":1754,"links":{},"metadata":{"_buckets":{"deposit":"071006a4-d946-4922-b4cc-5f3c73a287b0"},"_deposit":{"created_by":3,"id":"1754","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1754"},"status":"published"},"_oai":{"id":"oai:grips.repo.nii.ac.jp:00001754","sets":["52:115"]},"author_link":["9043","9042"],"item_10001_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"612","bibliographicPageStart":"583","bibliographicVolumeNumber":"69","bibliographic_titles":[{"bibliographic_title":"National Tax Journal"}]}]},"item_10001_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10001_description_25":{"attribute_name":"著者情報","attribute_value_mlt":[{"subitem_description":"http://www.grips.ac.jp/list/jp/facultyinfo/porapakkarm-ponpoje/ | http://www.grips.ac.jp/list/jp/facultyinfo/porapakkarm-ponpoje/","subitem_description_type":"Other"}]},"item_10001_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Abstract"}]},"item_10001_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"JEL Classification Codes: D91, E65, H24","subitem_description_type":"Other"}]},"item_10001_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24545/00001742","subitem_identifier_reg_type":"JaLC"}]},"item_10001_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"National Tax Association"}]},"item_10001_relation_14":{"attribute_name":"DOI","attribute_value_mlt":[{"subitem_relation_type":"isVersionOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"10.17310/ntj.2016.3.04","subitem_relation_type_select":"DOI"}}]},"item_10001_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"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."}]},"item_10001_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA00309875","subitem_source_identifier_type":"NCID"}]},"item_10001_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0028-0283","subitem_source_identifier_type":"ISSN"}]},"item_10001_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"PASHCHENKO, Svetlana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"PORAPAKKARM, Ponpoje"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-03-05"}],"displaytype":"detail","filename":"Natl Tax J_69(3)_583.pdf","filesize":[{"value":"354.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Natl Tax J_69(3)_583.pdf","url":"https://grips.repo.nii.ac.jp/record/1754/files/Natl Tax J_69(3)_583.pdf"},"version_id":"47365278-eb46-4d94-8ae1-08a433492dea"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"tax reform","subitem_subject_scheme":"Other"},{"subitem_subject":"tax subsidies","subitem_subject_scheme":"Other"},{"subitem_subject":"employer-based health insurance","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform"}]},"item_type_id":"10001","owner":"3","path":["115"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-03-05"},"publish_date":"2020-03-05","publish_status":"0","recid":"1754","relation_version_is_last":true,"title":["Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T15:19:25.853201+00:00"}