Expanding access and choice for health care consumers through tax reform

Health Aff (Millwood). 1999 Nov-Dec;18(6):45-57. doi: 10.1377/hlthaff.18.6.45.


A refundable tax credit for the uninsured would complement the existing job-based health insurance system while letting people keep their job-based coverage if they wish. Among the wide variety of design options for a tax credit, policy and political analysis does not reveal an obvious choice, but a tax credit based on a percentage of spending may have a slight advantage. Congress should give states maximum flexibility to use existing funding sources to supplement the value of a federal tax credit and encourage the use of techniques to create stable insurance pools.

Publication types

  • Review

MeSH terms

  • Choice Behavior*
  • Health Benefit Plans, Employee / organization & administration*
  • Health Services Accessibility / economics*
  • Humans
  • Income Tax / legislation & jurisprudence*
  • Insurance Coverage / organization & administration*
  • Insurance Pools / organization & administration
  • Medically Uninsured* / psychology
  • Medically Uninsured* / statistics & numerical data
  • National Health Insurance, United States / economics
  • Program Development
  • United States