title: Tax reform and physician services. American Medical Association Center for Health Policy Research.
abstract: Reform of the federal income tax system that eliminated the current subsidies for health insurance purchases would likely alter both the magnitude and form of the demand for physician services. Although quantitative estimates of the effects are yet to be made, it is possible to make qualitative predictions using economic theory. Changes in the type of insurance purchased by consumers would likely lead to changes in the mix of services away from highly predictable, low cost services and toward less predictable, high cost services as well as more consultations. The physician specialty mix may well change in the long run, as will the size of the physician workforce relative to the population. Eventually, the financial attractiveness of medicine may not differ greatly from what it is now.
mesh_terms: D005194:Family Practice / Q000191:economics; D018166:Health Care Reform; D006296:Health Services / Q000191:economics*; D007348:Insurance, Health / Q000191:economics; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States