{"title":"税收优惠与目标人群:税收优惠在健康保险市场有效吗?","authors":"M. Morrow, Shane R. Stinson, Marcus M. Doxey","doi":"10.2308/BRIA-51929","DOIUrl":null,"url":null,"abstract":"ABSTRACT: The Affordable Care Act (ACA) employs personal income tax credits and surcharges to enforce its mandate for health insurance coverage. This initiative depends largely on the use of tax in...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"30 1","pages":"75-98"},"PeriodicalIF":0.7000,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":"{\"title\":\"Tax Incentives and Target Demographics: Are Tax Incentives Effective in the Health Insurance Market?\",\"authors\":\"M. Morrow, Shane R. Stinson, Marcus M. Doxey\",\"doi\":\"10.2308/BRIA-51929\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT: The Affordable Care Act (ACA) employs personal income tax credits and surcharges to enforce its mandate for health insurance coverage. This initiative depends largely on the use of tax in...\",\"PeriodicalId\":46356,\"journal\":{\"name\":\"Behavioral Research in Accounting\",\"volume\":\"30 1\",\"pages\":\"75-98\"},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2018-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Behavioral Research in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/BRIA-51929\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/BRIA-51929","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Tax Incentives and Target Demographics: Are Tax Incentives Effective in the Health Insurance Market?
ABSTRACT: The Affordable Care Act (ACA) employs personal income tax credits and surcharges to enforce its mandate for health insurance coverage. This initiative depends largely on the use of tax in...