{"title":"通过税法修正平价医疗法案","authors":"David P. Bernstein","doi":"10.2139/ssrn.3672787","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":137820,"journal":{"name":"Political Economy: National","volume":"35 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Fixing the Affordable Care Act through the Tax Code\",\"authors\":\"David P. Bernstein\",\"doi\":\"10.2139/ssrn.3672787\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":137820,\"journal\":{\"name\":\"Political Economy: National\",\"volume\":\"35 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-08-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Political Economy: National\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3672787\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Political Economy: National","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3672787","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.