| Record ID | marc_loc_2016/BooksAll.2016.part36.utf8:74729119:1824 |
| Source | Library of Congress |
| Download Link | /show-records/marc_loc_2016/BooksAll.2016.part36.utf8:74729119:1824?format=raw |
LEADER: 01824cam a22003017a 4500
001 2008610501
003 DLC
005 20080814092053.0
007 cr |||||||||||
008 080612s2008 mau sb 000 0 eng
010 $a 2008610501
040 $aDLC$cDLC
050 00 $aHB1
100 1 $aCogan, John F.
245 14 $aThe effect of tax preferences on health spending$h[electronic resource] /$cJohn F. Cogan, R. Glenn Hubbard, Daniel P. Kessler.
260 $aCambridge, MA :$bNational Bureau of Economic Research,$cc2008.
490 1 $aNBER working paper series ;$vworking paper 13767
538 $aSystem requirements: Adobe Acrobat Reader.
538 $aMode of access: World Wide Web.
500 $aTitle from PDF file as viewed on 6/12/2008.
530 $aAlso available in print.
504 $aIncludes bibliographical references.
520 3 $a"In this paper, we estimate the effect of the tax preference for insurance on health spending based on the Medical Expenditure Panel Surveys from 1996-2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the tax preference's impact. Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just below the Social Security tax threshold receive a larger tax preference for health insurance than workers who earn just above it. We find a significant effect of the tax preference, consistent with previous research"--National Bureau of Economic Research web site.
700 1 $aHubbard, R. Glenn.
700 1 $aKessler, Daniel P.
710 2 $aNational Bureau of Economic Research.
830 0 $aWorking paper series (National Bureau of Economic Research : Online) ;$vworking paper no. 13767.
856 40 $uhttp://papers.nber.org/papers/w13767