Cross-subsidization in employer-based health insurance and the effects of tax subsidy reform
Year of publication: |
September 2016
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Authors: | Pashchenko, Svetlana ; Ponpoje Porapakkarm |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 69.2016, 3, p. 583-611
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Subject: | tax reform | tax subsidies | employer-based health insurance | Steuervergünstigung | Tax incentive | Krankenversicherung | Health insurance | Steuerreform | Tax reform | Betriebliche Sozialleistungen | Employee benefits | Körperschaftsteuer | Corporate income tax |
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