Brief Tax subsidies for private health insurance: Who benefits and at what cost?
Leonard E. Burman, Sarah Goodell, Surachai Khitatrakun
Display Date
Download Report
(330.51 KB)

Policymakers are considering modifications to the tax treatment of employer-sponsored insurance (ESI) as a way to raise revenue to help pay for health reform and provide incentives to reduce health care costs. Understanding how current subsidies work is important to assessing health reform proposals. This brief presents essential information about the structure and distribution of existing tax subsidies for ESI and the implications for policy options.
Research Areas Economic mobility and inequality Aging and retirement Taxes and budgets
Tags Fiscal policy Health insurance Individual taxes Federal budget and economy Income and wealth distribution
Policy Centers Urban-Brookings Tax Policy Center