Brief Reforming Tax Expenditures for Health Care
Gordon B. Mermin, Matthew Buettgens, Clare Wang Pan, Robin Wang
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This brief examines major tax expenditures for health care under current law and analyzes three potential reforms to the tax exclusion for employer-sponsored health insurance (ESI) premiums. We use the Tax Policy Center microsimulation model’s revamped health module as well as health insurance coverage simulations from the Urban Institute’s Health Policy Simulation Model (HIPSM).
Research Areas Health and health care Aging and retirement Taxes and budgets
Tags Health insurance Medicaid and the Children’s Health Insurance Program  Private insurance Individual taxes Federal budget and economy
Policy Centers Urban-Brookings Tax Policy Center