Dowd, Bryan; Feldman, Roger; Maciejewski, Matthew; … - In: National Tax Journal 54 (2001) n. 4, pp. 741-56
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...