search query: @indexterm Moral hazard / total: 111
reference: 16 / 111
| Author: | Jack, W. Levinson, A. Rahardja, S. |
| Title: | Employee cost-sharing and the welfare effects of flexible spending accounts |
| Journal: | Journal of Public Economics
2006 : DEC, VOL. 90:12, p. 2285-2301 |
| Index terms: | accounts expenditure health moral hazard subsidies |
| Language: | eng |
| Abstract: | This article is based on a claim that Flexible Spending Accounts (FSA) subsidize out-of-pocket health expenses not covered by employer-provided health insurance, making health care cheaper ex post, but also reducing the incentive to insure. This study uses a cross section of firm-level data to show that FSAs are indeed associated with reduced insurance coverage, and to estimate the welfare consequences of this shift. The findings also suggest that FSAs may explain a significant fraction of the shift in health care costs to employees that has occurred in recent years. |
SCIMA