Tax incentives as a solution to the uninsured: evidence from the self-employed.

نویسندگان

  • Gulcin Gumus
  • Tracy L Regan
چکیده

Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage.

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عنوان ژورنال:
  • Inquiry : a journal of medical care organization, provision and financing

دوره 50 4  شماره 

صفحات  -

تاریخ انتشار 2013