Jack, William; Levinson, Arik; Rahardja, Sjamsu - National Bureau of Economic Research (NBER) - 2005
Flexible Spending Accounts (FSAs) subsidize out-of-pocket health expenses not covered by employer-provided health insurance, making health care cheaper ex post, but also reducing the incentive to insure. We use a cross section of .rm-level data to show that FSAs are indeed associated with...