The President's proposed standard deduction for health insurance: Evaluation and recommendations

Leonard Burman, Jason Furman, Greg Leiserson, Roberten C. Williams

Research output: Contribution to journalArticle

Abstract

The President's proposal to replace the current exclusion of employer-paid health insurance premiums with a standard deduction for qualifying health insurance would level the playing field for employment-based coverage and private plans but would risk the loss of insurance for many workers, threaten existing risk-sharing pools, and unfairly favor the wealthy. This paper evaluates the President's plan, suggests changes that would improve it, and assesses alternatives that would address the plan's shortcomings and improve its likelihood of expanding coverage to many families who now lack insurance.

Original languageEnglish (US)
Pages (from-to)433-454
Number of pages22
JournalNational Tax Journal
Volume60
Issue number3
StatePublished - Sep 2007
Externally publishedYes

Fingerprint

Deduction
Health insurance
Insurance
Evaluation
Exclusion
Insurance premium
Workers
Employers
Risk sharing

ASJC Scopus subject areas

  • Finance
  • Accounting
  • Economics and Econometrics

Cite this

The President's proposed standard deduction for health insurance : Evaluation and recommendations. / Burman, Leonard; Furman, Jason; Leiserson, Greg; Williams, Roberten C.

In: National Tax Journal, Vol. 60, No. 3, 09.2007, p. 433-454.

Research output: Contribution to journalArticle

Burman, Leonard ; Furman, Jason ; Leiserson, Greg ; Williams, Roberten C. / The President's proposed standard deduction for health insurance : Evaluation and recommendations. In: National Tax Journal. 2007 ; Vol. 60, No. 3. pp. 433-454.
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