Cogan, John F.; Hubbard, R. Glenn; Kessler, Daniel P. - National Bureau of Economic Research (NBER) - 2008
In this paper, we estimate the effect of the tax preference for health insurance on health care spending using data from 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 impact...