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the Costs and Consequences of Being Uninsured (PDF)
The Commonwealth Fund 
[Opinion] July 22, 2003
Excerpt: [E]mployers incur costs as well-- when their employees miss work, leave their job, or retire early for health reasons.... The instability of the health insurance system-- in which about half of the 41 million uninsured lose their coverage in a given year-- generates administrative costs as well.
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