Gillette, Robert; Hunter, Gillian; Lurie, Ithai Z.; … - In: National Tax Journal 63 (2010) 4, pp. 695-707
The paper uses a new micro-simulation model to estimate the impact of repealing the employer-sponsored insurance (ESI) exclusion on ESI coverage given two alternative scenarios: a non-group market that is fully underwritten and a modified community-rated market where the low income population...