Courtemanche, Charles; He, Daifeng - In: Journal of Public Economics 93 (2009) 1-2, pp. 296-310
This paper studies the impact of the tax incentive prescribed in the Health Insurance Portability and Accountability Act of 1996 (HIPAA) on individuals' long-term care insurance purchasing behavior. Using data from the Health and Retirement Study, we find that the tax incentive in HIPAA...
