• COVID-19-Forschung
  • IZA Newsroom
  • Login
  • EN
  • Das IZA
    Überblick Mission und Vision Themenschwerpunkte Organisation Historie Jobs Soziales Engagement
  • Forschung
    Überblick Forschungsteams Netzwerk Projekte Auszeichnungen Forschungsdatenzentrum (IDSC)
  • Publikationen
    Überblick Discussion Papers Journals Research in Labor Economics World of Labor Policy Papers Standpunkte Gutachten Bücher
  • Events
    Überblick Veranstaltungskalender Forschungsseminare Konferenzen und Workshops IZA Summer School
  • Personen
    Überblick Unser Team in Bonn Globales Netzwerk Gastwissenschaftler Alumni
  • Startseite
  • Publikationen
  • IZA Discussion Papers
  • Tax Incentives as a Solution to the Uninsured: Evidence from the Self-Employed

June 2007

IZA DP No. 2866: Tax Incentives as a Solution to the Uninsured: Evidence from the Self-Employed

Gulcin Gumus, Tracy L. Regan

revised version published in: Inquiry, 2013, 50(4), 275 –295 [View]

Between the years 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 (TRA86) that gradually increased the tax credit for health insurance purchases by the self-employed from 25 to 100 percent. We study how these changes in the tax code have influenced the likelihood that a self-employed person has health insurance coverage as the policy holder of the plan. The Current Population Survey (CPS) is used to construct a data set corresponding to 1995-2005. The empirical analysis is performed for prime-age men and women, and accounts for differences in family structure and potential eligibility. The difference-in-difference estimates suggest that the series of tax credits did not provide sufficient incentives for the self-employed to obtain health insurance coverage. Estimates of the price elasticity of demand confirm the limited response to changes in the after-tax health insurance premium. The effect was largest, however, among the single men and women in our sample, suggesting that a 10 percent decrease in the after-tax price increases the likelihood of coverage by 0.68 and 1.02 percentage points, respectively.

Download

Keywords

  • health insurance
  • self-employment
  • elasticity
  • CPS

JEL Codes

  • J32
  • J48
  • I11
Impressum
Datenschutz
Code of Conduct
Status
© 2023 Deutsche Post STIFTUNG
We use cookies to provide you with an optimal website experience. This includes cookies that are necessary for the operation of the site as well as cookies that are only used for anonymous statistical purposes, for comfort settings or to display personalized content. You can decide for yourself which categories you want to allow. Please note that based on your settings, you may not be able to use all of the site's functions.
Cookie settings

These necessary cookies are required to activate the core functionality of the website. An opt-out from these technologies is not available.

cb-enable
Dieses Cookie speichert den Status der Cookie-Einwilligung des Benutzers für die aktuelle Domain. Expiry: 1 Year
laravel_session
Session ID um den Nutzer beim Neuladen wiederzuerkennen und seinen Login Status wiederherzustellen. Expiry 2 Hours
XSRF-TOKEN
CSRF-Schutz für Formulare. Expirey: 2 Hours

In order to further improve our offer and our website, we collect anonymous data for statistics and analyses. With the help of these cookies we can, for example, determine the number of visitors and the effect of certain pages on our website and optimize our content.

ga
Google Analytics
Imprint | Privacy Policy
EN