search query: @indexterm taxation / total: 1872
reference: 206 / 1872
| Author: | Gruber, J. Lettau, M. |
| Title: | How elastic is the firm's demand for health insurance? |
| Journal: | Journal of Public Economics
2004 : JUL, VOL. 88:7-8, p. 1273-1293 |
| Index terms: | Health insurance Taxation Subsidies |
| Language: | eng |
| Abstract: | The authors investigate the impact of tax subsides on the firm's decision to offer insurance, and on conditional firm spending on insurance. They do so using the micro-data underlying the Employment Cost Index, which has a major advantage for this exercise: the matching of very high quality compensation data with information on a sample of workers in the firm. They find that, overall, there is a moderately sized elasticity of insurance offering with respect to after-tax prices (-0,25), and a larger elasticity of insurance spending (-0,7). They also find that he elasticities are driven primarily by small firms, for whom the elasticity is larger. |
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