Product Description
This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 1994. The length of the article is 4410 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Placing a cap on income tax excludability of employer health insurance expenses is likely to increase the rates charged by health insurers to the extent that high-demand insureds subsidize low-demand insureds. Differing marginal tax rates, which reflect the opportunity cost associated with additional spending, further complicate analysis of individual choice. While the cap will limit prices and tax breaks, the opportunity to price discriminate will still exist for health insurers.

Citation Details
Title: Some effects of tax caps on insurance pricing and coverage rates. (Tax Policy and the Social Agenda)
Author: William Jack
Publication: National Tax Journal (Refereed)
Date: September 1, 1994
Publisher: National Tax Association
Volume: 47 Issue: n3 Page: 519-528

Distributed by Thomson Gale

Some effects of tax caps on insurance pricing and coverage rates. : An article from: National Tax Journal