Increasing cost-consciousness for managed care: reforming the tax treatment of health insurance expenditures.
The current Internal Revenue Code encourages employees who receive health insurance as part of their benefits package to choose more costly coverage than they would buy with their own money. The authors propose an approach that corrects this problem as well as the inequities experienced by self-employed and unemployed people.
Enthoven
A C
AC
Department of Public and Private Management, Stanford University Graduate School of Business, CA 94305, USA.
Singer
S J
SJ
D003256:Community Participation / Q000191:economics*; D017047:Cost Sharing / Q000331:legislation & jurisprudence; D006264:Health Benefit Plans, Employee / Q000191:economics / Q000331:legislation & jurisprudence* / Q000706:statistics & numerical data; D007183:Income Tax / Q000331:legislation & jurisprudence; D007354:Insurance, Major Medical / Q000191:economics / Q000331:legislation & jurisprudence; D008329:Managed Care Programs / Q000191:economics* / Q000706:statistics & numerical data; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States