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12/27/2004:
Abstract: Tax Policy for Health Insurance
(National Bureau of Economic Research [NBER])
Excerpt: Despite a $140 billion existing tax break for employer-provided health insurance, tax policy remains the tool of choice for many policy-makers in addressing the problem of the uninsured. In this paper, I use a microsimulation model to estimate the impact of various tax interventions to cover the uninsured, relative to an expansion of public insurance designed to accomplish the same goals.
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