haku: @indexterm TAXATION / yhteensä: 1872
viite: 350 / 1872
| Tekijä: | Finkelstein, A. |
| Otsikko: | The effect of tax subsidies to employer-provided supplementary health insurance: evidence from Canada |
| Lehti: | Journal of Public Economics
2002 : JUN, VOL. 84:3, p. 305-339 |
| Asiasana: | Health insurance Taxation Canada |
| Kieli: | eng |
| Tiivistelmä: | The paper presents new evidence of the effect of the tax subsidy to employer-privided health insurance on coverage by such insurance. The author studies the effects of a 1993 tax change that reduced the tax subsidy to employer-provided supplementary health insurance in Quebec by almost 60%. Using a differences-in-differences methodology in which changes in Quebec are compared to changes in other provinces not affected by the tax change, I find that this tax change was associated with a decrease of about one-fifth in coverage by employer-provided supplementary health insurance in Quebec. |
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