Goldman, Dana P.; Sood, Neeraj; Leibowitz, Arleen - 2021
between cash wages and other benefits. Under such an arrangement, higher health insurance premiums must induce changes in the … composition of total compensation -- either in lower after-tax wages or in decreased contributions to other benefits. The results … suggest that about two-thirds of the premium increase is financed out of cash wages and the remaining one-thirds is financed …