Contributing to evidence-based health policy decisions
See Tax Creditsunder Health-Related Tax Policy, for a discussion of current health-related tax credits provided by federal and state governments.
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.