1 / 8

The Tax Code, Health Insurance Coverage, and Utilization

The Tax Code, Health Insurance Coverage, and Utilization . Leonard Burman, Bowen Garrett, and Surachai Khitatrakun The Urban Institute Tax Policy Center and Health Policy Center. Income Tax Expenditures for Health Insurance, 2009.

overton
Download Presentation

The Tax Code, Health Insurance Coverage, and Utilization

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. The Tax Code, Health Insurance Coverage, and Utilization Leonard Burman, Bowen Garrett, and Surachai Khitatrakun The Urban Institute Tax Policy Center and Health Policy Center

  2. Income Tax Expenditures for Health Insurance, 2009

  3. Primary Source of Health Insurance for Workers, by Demographic Category, 2006, Percent

  4. Primary Source of Health Insurance for Workers, by Demographic Category, 2006, Percent

  5. Primary Source of Health Insurance for Workers, by Demographic Category, 2006, Percent

  6. Tax Price of Health Insurance • Tax price is the after-tax cost of insurance per dollar of premium • Income tax exclusion effectively lowers the tax price from 1 to 1-τ, where τ is the federal plus state income tax rate • ESI also excluded from both employer and employee portion of payroll tax, so tax price is

  7. Tax Price of Health Insurance, by Federal Income Tax Rate, with and without OASDI

  8. ESI Subsidy Rate vs. Premium Burden, 2004

More Related