Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
961611 | Journal of Health Economics | 2009 | 14 Pages |
Abstract
This paper estimates the effect of recent federal and state level increases in the deductibility of health insurance premiums for self-employed individuals, which reduced the after-tax price of health insurance, on both the take-up of coverage and the amount of insurance purchased. Using a panel of tax returns filed by self-employed taxpayers from 1999 to 2004, we estimate a take-up elasticity of â0.316 overall, with significantly higher elasticities for single taxpayers. On the intensive margin, we find an elasticity of â0.733 overall.
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Authors
Bradley T. Heim, Ithai Z. Lurie,