Employer Tax Exclusion

• See Employer Tax Exclusion under Health-Related Tax Policy, for a discussion of current federal and state policies related to the employer tax exclusion and the annual tax expenditures associated with these.
• Jason Furman. Health Reform Through Tax Reform: A Primer.
  Health Affairs, May/June 2008; 27(3): 622-632. [Abstract] This paper surveys a range ofproposals to reform health care, either by adding new tax incentivesor by limiting or replacing the existing tax incentives. Replacingthe current tax preference for insurance with an income-related,refundable tax credit has the potential to expand coverage andreduce inefficient spending at no net federal cost. But suchan approach by itself would entail substantial risks, so complementaryreforms to the insurance market are essential to ensure success.
• Tax Exclusion (Health Affairs search)
• Edmund F. Haislmaier. Kerry’s Excise Tax on “Gold-Plated” Health Insurance Policies. Heritage Foundation WebMemo #2578, August 5, 2009. [Full Text (html)]
• Joe Antos. Obama Targets Wrong Tax for Health Reform, May 30, 2009. [Full Text (html)]