The Affordable Care Act: The Replacement for the Employer Sponsored Health Insurance Tax Exclusion
| Autor: | Daniela De La Torre |
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| Rok vydání: | 2015 |
| Předmět: | |
| Zdroj: | SSRN Electronic Journal. |
| ISSN: | 1556-5068 |
| DOI: | 10.2139/ssrn.2645384 |
| Popis: | This paper discusses the ESI tax exclusion and its negative impacts on healthcare spending and costs. This paper begins with a background on the ESI tax exclusion and how it has shaped healthcare costs and spending in the United States. Part III discusses the ACA provisions that undermine the rationales for the ESI exclusion. Part IV presents options for reform to the ESI exclusion and part V concludes. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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