Heim, Bradley T.; Lurie, Ithai Z. - In: Journal of Health Economics 28 (2009) 6, pp. 1197-1210
This paper estimates the effect of recent federal and state level increases in the deductibility of health insurance premiums for self-employed individuals, which reduced the after-tax price of health insurance, on both the take-up of coverage and the amount of insurance purchased. Using a panel...