Cogan, John F.; Hubbard, R. Glenn; Kessler, Daniel P. - In: National Tax Journal 64 (2011) 3, pp. 795-816
In this paper, we estimate the effect of the tax preference for health insurance on health care spending using data from the Medical Expenditure Panel Surveys from 1996–2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the...