When obtaining information on individuals' race and ethnicity, the Current Population Survey (CPS) currently follows the 1997 OMB standards, which prescribes race and Hispanic ethnicity as distinct concepts that should be asked about in separate questions. In 2024, OMB updated the standards to...

We investigate the impact of tax subsidies on the firms decision to offer insurance, and on conditional firm spending on insurance. We do so using the micro-data underlying the Employee Compensation Index, which has a major advantage for this exercise: the matching of very high quality...