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WP Abstract: Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues
National Bureau of Economic Research [NBER] Link to more items from this source
Dec. 12, 2006
Excerpt: In this paper, [the authors] calculate the consequences for health spending and federal revenues of an above-the-line deduction for out-of-pocket health spending. [They] show how the response of spending to this expansion in the tax preference can be specified as a function of a small number of behavioral parameters that have been estimated in the existing literature.

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