This paper addresses two seeming paradoxes in the realm of employer-provided health insurance: First, businesses consistently claim that they bear the burden of the insurance they provide for employees, despite theory and empirical evidence indicating that workers bear the full incidence....

Accounting measures of profitability are viewed by the academic literature with skepticism, perhaps even disdain. Accounting information and accounting rates of return are, however, relied upon extensively by market participants to compare and contrast the economic performance of alternative...

"The NBER Bulletin on Aging and Health provides summaries of publications like this. You can sign up to receive the NBER Bulletin on Aging and Health by email. This paper investigates the impact of the macroeconomy on the health insurance coverage of Americans. We examine panel data from the...