Rodríguez, Marisol; Stoyanova, Alexandrina - Xarxa de Referència en Economia Aplicada (XREAP) - 2006
The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesirable increase in the demand for publicly funded health care, tax incentives to buy PHI were not...