Market-based health care reform proposals typically rely on 1) consumer choice among competing health plans, 2) premiums paid out-of-pocket for higher priced plans, and 3) a significant out- of-pocket premium-price elasticity of health plan choice. Section 125 of the Internal Revenue Code...

Although employer-sponsored insurance is the primary source of health insurance for non-elderly individuals, premium growth and federal health insurance reform, including tax credits to purchase individual insurance, might decrease employers’ propensity to offer coverage. Using estimates from...