Research Report

Adding Employer Contributions to Health Insurance to Social Security's Earnings and Tax Base

Burtless, Gary and Sveta Milusheva. 2012. "Effects of Employer Health Costs on the Trend and Distribution of Social Security-Taxable Wages." Center for Retirement Research at Boston College. CRR WP 2012–11. April.
Burtless, Gary and Pavel Svaton. 2009. "Health Care, Health Insurance, and the Relative Income of the Elderly and Nonelderly." Center for Retirement Research at Boston College. CRR WP 2009–10. March.
Butrica, Barbara A., Richard W. Johnson, and Karen E. Smith. 2011. "The Potential Impact of the Great Recession on Future Retirement Incomes?" Urban Institute. Program on Retirement Policy. Discussion Paper 11–02. May.
Butrica, Barbara A., Karen E. Smith and C. Eugene Steuerle. 2006. "Working for a Good Retirement." Urban Institute. The Retirement Project. Discussion Paper 06–03. May.
Clingman, Michael and Jeffrey Kunkel. 1992. "Average Wages for 1985–90 for Indexing Under the Social Security Act." Social Security Bulletin. Vol 55, No, 4: 58–65.
Congressional Budget Office. 2013. The Distribution of Major Tax Expenditures in the Individual Income Tax System. May.
Favreault, Melissa M. and Karen E. Smith. 2004. "A Primer on the Dynamic Simulation of Income Model (DYNASIM3)." Discussion Paper, the Retirement Project, The Urban Institute.
Favreault, Melissa. 2009. "Rising Tides and Retirement: The Aggregate and Distributional Effects of Differential Wages Growth on Social Security." Urban Institute. Retirement Policy Program. April.
Gruber, Jonathan. 2011. "The Tax Exclusion for Employer–Sponsored Health Insurance." National Tax Journal 64 (2, Part 2): 511–530.
Gruber, Jonathan and Michael Lettau. 2004. "How Elastic is the Firm’s Demand for Health Insurance?" Journal of Public Economics 88(7–8): 1273–1294.
Gustman, Steinmeier, and Tabatabai. 2012. "The Growth in Social Security Benefits Among the Retirement–Age Population from Increases in the Cap on Covered Earnings." Social Security Bulletin 72–2.
Helms, Robert. 2008. 'Tax Policy and the History of the Health Insurance Industry." In Aaron, Henry J and Leonard E. Burman (eds.). Using Taxes to Reform Health Insurance: Pitfalls and Promises: 13–35. Brookings Institution Press: Washington, DC.
Joint Committee on Taxation. 2013. "Estimates of Federal Tax Expenditures for Fiscal Years 2012–2017." Prepared for the House Ways and Means Committee and the Senate Finance Committee. February 1. JCS 1-13.
Kaiser Family Foundation and Health Research Educational Trust. 2012. "Employer Health Benefits: 2012 Annual Survey." Menlo Park, California.
Levine, Michael and Melinda Buntin. 2013. "Why Has Growth in Spending for Fee–for–Service Medicare Slowed?" Congressional Budget Office. Working Paper 2013–06.
Office of the Chief Actuary. "Provisions Affecting Coverage of Employment or Earnings."
Office of Management and Budget. 2013. Analytical Perspectives, Budget of the United States Government, Fiscal Year 2014. Washington, DC.
Rosenberg, Joseph. 2013. "Measuring Income for Distributional Analysis." Washington, DC.: Urban–Brookings Tax Policy Center. July 25.
Smith, Karen. 2012. "Projection Methods Used in the Dynamic Simulation of Income Model (DYNASIM3)." Washington DC: The Urban Institute.
Smith, Karen E., Melissa Favreault, Caroline Ratcliffe, Barbara Butrica, Eric Toder, and Jon Bakija. 2007. "Final Report: Modeling Income in the Near Term 5". Washington, DC.: Urban Institute.
Steuerle, Eugene, and Stephanie Rennane. 2011. "Social Security and Medicare Taxes and Benefits Over a Lifetime." Washington, DC.: Urban Institute.
Toder, Eric J., Benjamin H. Harris, and Katherine Lim. 2009. "Distributional Effects of Tax Expenditures." Research Report/ Schwartz Center for Economic Policy Analysis, New School of Social Research, and Urban–Brookings Tax Policy Center. July 21.