通过税法修正平价医疗法案

David P. Bernstein
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引用次数: 0

摘要

根据《平价医疗法案》(ACA)在美国建立的州交换医疗保险市场允许已有疾病的人获得医疗保险。然而,税收和保险规则倾向于以雇主为基础的保险,而不是国家交易所保险,这在两个市场中都产生了导致次优结果的激励。修改税法和市场规则,以促进雇主为购买国家交换保险缴纳费用,并使个人和公司之间的健康保险税收补贴平等,这将扩大覆盖面并改善保险结果。平等对待医疗保险的税收待遇以及将购买医疗保险与雇主分开是参议员约翰·麦凯恩2008年税收提案背后的重要原则。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Fixing the Affordable Care Act through the Tax Code
State exchange health insurance markets created by the Affordable Care Act (ACA) in the United States allow people with pre-existing conditions access to health insurance. However, tax and insurance rules favoring employer-based insurance over state exchange insurance create incentives leading to sub-optimal outcomes in both markets. Changes to the tax code and market rules to facilitate employer contributions for the purchase of state exchange insurance and equalize health insurance tax subsidies across individuals and firms would expand coverage and improve insurance outcomes. The equalization of the tax treatment for health insurance coverage and the separation of health insurance purchases from employers were important principles behind Senator John McCain’s 2008 tax proposal.
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