Gumus, Gulcin; Regan, Tracy L. - Institute for the Study of Labor (IZA) - 2007
Between the years 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 (TRA86) that gradually increased the tax credit for health insurance purchases by the self-employed from 25 to 100 percent. We study how these changes in the tax code have influenced the likelihood...