"National Bureau of Economic Research" . . "Health Expenditures United States." . . "1996-2005" . . "Zonder onderwerpscode: economie." . . "Steuerbegünstigung" . . "USA" . . "Social Security economics United States." . . "Krankenversicherung" . . "Steuerwirkung" . . "Krankenversicherung / Steuerbegünstigung / Steuerwirkung / Gesundheitsfinanzierung / Verbraucherausgaben / USA." . . . . . . "The effect o tax preferences on health spending" . "In this paper, we estimate the effect of the tax preference for insurance on health spending based on the Medical Expenditure Panel Surveys from 1996-2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the tax preference's impact. Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just below the Social Security tax threshold receive a larger tax preference for health insurance than workers who earn just above it. We find a significant effect of the tax preference, consistent with previous research." . "In this paper, we estimate the effect of the tax preference for insurance on health spending based on the Medical Expenditure Panel Surveys from 1996-2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the tax preference's impact. Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just below the Social Security tax threshold receive a larger tax preference for health insurance than workers who earn just above it. We find a significant effect of the tax preference, consistent with previous research."@en . . . . . "The Effect of Tax Preferences on Health Spending" . "The Effect of Tax Preferences on Health Spending"@en . . . . . . . . . . . . . . . . . . . . . . . . . . . . "The effect of tax preferences on health spending" . "The effect of tax preferences on health spending"@en . . . . . . . . "Gesundheitsfinanzierung" . . "Insurance, Health economics United States." . . "Arbeitspapier -- Working paper." . . . . "Verbraucherausgaben" . . "Taxes United States." . .