haku: @author Levinson, A. / yhteensä: 4
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Tekijä: | Jack, W. Levinson, A. Rahardja, S. |
Otsikko: | Employee cost-sharing and the welfare effects of flexible spending accounts |
Lehti: | Journal of Public Economics
2006 : DEC, VOL. 90:12, p. 2285-2301 |
Asiasana: | accounts expenditure health moral hazard subsidies |
Kieli: | eng |
Tiivistelmä: | 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. |
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