{"title":"个人所得税改革与医疗保险购买:来自中国准自然实验的证据","authors":"Yi Fang , Wenrui Zeng , Xuan Zhang , Yang Zhao","doi":"10.1016/j.jebo.2025.107069","DOIUrl":null,"url":null,"abstract":"<div><div>This study examines the effects of China’s 2018 personal income tax reform on residents’ health insurance purchasing behavior by analyzing nationally representative household survey data. Employing a quasi-natural experiment approach, the study finds that the reform significantly increased both the likelihood of Chinese households purchasing health insurance and their expenditure on health insurance premiums. This effect is primarily attributed to the reform’s enhancement of household disposable income. Heterogeneity analyses further demonstrate that the impact of the personal income tax reform on health insurance purchases is more pronounced in economically developed regions, among debt-free households, and in households with limited financial literacy. Notably, the reform has no significant effects on other types of insurance. This study offers a novel microeconomic perspective on how Chinese fiscal policy influences insurance purchasing behavior and provides valuable insights for the growth of the commercial health insurance market.</div></div>","PeriodicalId":48409,"journal":{"name":"Journal of Economic Behavior & Organization","volume":"235 ","pages":"Article 107069"},"PeriodicalIF":2.3000,"publicationDate":"2025-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Personal income tax reform and health insurance purchases: Evidence from a quasi-natural experiment in China\",\"authors\":\"Yi Fang , Wenrui Zeng , Xuan Zhang , Yang Zhao\",\"doi\":\"10.1016/j.jebo.2025.107069\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This study examines the effects of China’s 2018 personal income tax reform on residents’ health insurance purchasing behavior by analyzing nationally representative household survey data. Employing a quasi-natural experiment approach, the study finds that the reform significantly increased both the likelihood of Chinese households purchasing health insurance and their expenditure on health insurance premiums. This effect is primarily attributed to the reform’s enhancement of household disposable income. Heterogeneity analyses further demonstrate that the impact of the personal income tax reform on health insurance purchases is more pronounced in economically developed regions, among debt-free households, and in households with limited financial literacy. Notably, the reform has no significant effects on other types of insurance. This study offers a novel microeconomic perspective on how Chinese fiscal policy influences insurance purchasing behavior and provides valuable insights for the growth of the commercial health insurance market.</div></div>\",\"PeriodicalId\":48409,\"journal\":{\"name\":\"Journal of Economic Behavior & Organization\",\"volume\":\"235 \",\"pages\":\"Article 107069\"},\"PeriodicalIF\":2.3000,\"publicationDate\":\"2025-05-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Economic Behavior & Organization\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S016726812500188X\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economic Behavior & Organization","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S016726812500188X","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}
Personal income tax reform and health insurance purchases: Evidence from a quasi-natural experiment in China
This study examines the effects of China’s 2018 personal income tax reform on residents’ health insurance purchasing behavior by analyzing nationally representative household survey data. Employing a quasi-natural experiment approach, the study finds that the reform significantly increased both the likelihood of Chinese households purchasing health insurance and their expenditure on health insurance premiums. This effect is primarily attributed to the reform’s enhancement of household disposable income. Heterogeneity analyses further demonstrate that the impact of the personal income tax reform on health insurance purchases is more pronounced in economically developed regions, among debt-free households, and in households with limited financial literacy. Notably, the reform has no significant effects on other types of insurance. This study offers a novel microeconomic perspective on how Chinese fiscal policy influences insurance purchasing behavior and provides valuable insights for the growth of the commercial health insurance market.
期刊介绍:
The Journal of Economic Behavior and Organization is devoted to theoretical and empirical research concerning economic decision, organization and behavior and to economic change in all its aspects. Its specific purposes are to foster an improved understanding of how human cognitive, computational and informational characteristics influence the working of economic organizations and market economies and how an economy structural features lead to various types of micro and macro behavior, to changing patterns of development and to institutional evolution. Research with these purposes that explore the interrelations of economics with other disciplines such as biology, psychology, law, anthropology, sociology and mathematics is particularly welcome.