2014 marks the 10-year anniversary of the introduction of health savings accounts (HSAs), created by Congress in 2003. In 2013, enrollment in HSA-eligible health plans was estimated to range from 15.5 million to 20.4 million policyholders and their dependents. Nearly 11 million accounts holding...

Total assets held in individual retirement accounts (IRAs) and Keogh plans (retirement plans for the self-employed) reached a high of $1.4 trillion as of year-end 1996. Between 1985 and 1996, total assets held in IRAs and Keogh plans increased 524 percent. During 1996, IRA and Keogh assets grew...

Total assets held in individual retirement accounts (IRAs) and Keogh plans (retirement plans for the self-employed) reached a high of $974.8 billion as of year-end 1994 (table 3). Between 1985 and 1994, total assets held in IRAs and Keogh plans increased 327 percent. During 1994, IRA and Keogh...

Today's public policy environment is unlike that of 1993 and 1994, when interest centered on the pursuit of comprehensive health care reform. The President and the Congress are currently focused on ways to reform the health care system through incremental measures. Given concerns regarding...

Total assets held in individual retirement accounts (IRAs) and Keogh plans (retirement plans for the self-employed) reached a high of $1.4 trillion as of year-end 1996. Between 1985 and 1996, total assets held in IRAs and Keogh plans increased 524 percent. During 1996, IRA and Keogh assets grew...

This paper examines the administrative and implementation issues that arise with capping the exclusion of employment-based health coverage from workers' taxable income, which is likely to be at the center of the upcoming national debate on overhauling the U.S. health coverage system, a top...

Various proposals have been made to change the tax treatment of health coverage, which currently is tax free to both employers and workers. Proponents of these changes argue, among other things, that current tax rules are unfair and contribute to unnecessary spending for health care. This paper...