THE EXCISE TAX ON HIGH-COST HEALTH PLANS

Autor:	Jessica P. Vistnes, G. Edward Miller
Rok vydání:	2019
Předmět:	Economics and Econometrics Public economics Accounting Health insurance Economics Excise health care economics and organizations Finance
Zdroj:	National Tax Journal. 72:139-162
ISSN:	1944-7477 0028-0283
DOI:	10.17310/ntj.2019.1.05
Popis:	This paper examines the Affordable Care Act’s (ACA’s) excise tax on high-cost health plans and simulates how tax threshold adjustments and potential behavioral responses by employers and enrollees ...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f8ebd680941ddc6d9c8b61c1dae9be49 https://doi.org/10.17310/ntj.2019.1.05 Zobrazit plný text záznamu Plný text ve formátu PDF