This paper uses the Affordable Care Act's employer mandate to examine how the cost of employer-sponsored health insurance (ESI) is shared among workers with varying medical expenditures at the individual level. The mandate provides identification because ESI is experience rated. To minimize...

Current tax law prevents workers from trading pre-tax employer-sponsored insurance (ESI) premiums for greater after-tax take-home income. Many workers thus may pay for health plans that are more expensive or have different features from plans they would directly choose for themselves. The tax...

The US employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to purchase. It may also prevent...