title: The tax treatment of health insurance and employment-based health benefits.
authors.affiliation: Health Research and Education Program, Employee Benefit Research Institute, USA.
authors.forename: Paul
authors.initials: P
authors.lastname: Fronstin
mesh_terms: D000328:Adult; D003258:Consumer Behavior / Q000191:economics; D017047:Cost Sharing; D003669:Deductibles and Coinsurance; D017049:Employer Health Costs / Q000331:legislation & jurisprudence*; D035082:Federal Government; D006264:Health Benefit Plans, Employee / Q000191:economics* / Q000331:legislation & jurisprudence; D005102:Health Expenditures / Q000331:legislation & jurisprudence; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D019359:Knowledge; D020402:Medical Savings Accounts / Q000191:economics; D008875:Middle Aged; D011057:Politics; D011640:Public Policy; D012946:Social Welfare / Q000191:economics*; D019464:Tax Exemption / Q000191:economics / Q000331:legislation & jurisprudence*; D014481:United States