January 2024

IZA DP No. 16708: Firms and Worker Health

We estimate the role of firms in worker health care utilization. Using linked administrative data on Austrian workers from 1998–2018, we exploit mobility between firms to estimate how much a firm contributes to worker-level differences in utilization in a setting with non-employer provided universal health care. We find that firms are responsible for nearly 30 percent of the variation in across-worker health care expenditures. Effects are not driven by changes in geography or industry. We then estimate a measure of relative firm-specific utilization and explore existing correlates to help explain these effects.