Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Of Head Taxes, Income Taxes, And Distributive Justice In American Health Care, Lawrence Zelenak
Of Head Taxes, Income Taxes, And Distributive Justice In American Health Care, Lawrence Zelenak
Law and Contemporary Problems
Havighurst and Richman have made an important contribution by uncovering ways in which the current system of health care financing, including the income-tax treatment of employer-provided health insurance, has disturbing distributional effects.
The Tax Subsidy To Employment-Based Health Insurance And The Distribution Of Well-Being, Mark Pauly
The Tax Subsidy To Employment-Based Health Insurance And The Distribution Of Well-Being, Mark Pauly
Law and Contemporary Problems
Pauly considers some recent contrasting views on the distributional effects of the tax subsidy within employment groups. He shows that the correct answer depends on what one assumes to be the within-group incidence of the reduction in money wages that occurs when group insurance is part of a competitive compensation package.