"In this paper, we estimate the effect of the tax preference for insurance on health spending based on the Medical Expenditure Panel Surveys from 1996-2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the tax preference's impact....

This paper assesses the long-term fiscal position of the Russian health insurance system using Generational Accounting, with particular attention to special factors of the health care sector. We find out that the demographic development of Russia causes a significant burden for future...