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The excise tax high-cost health plans potential adjustments by policymakers, employers and employees G. Edward Miller and Jessica P. Vistnes

By: Miller, G. Edward .

Contributor(s): Vistnes, Jessica P .

Material type: Article

ArticlePublisher: 2019Subject(s): SEGUROS DE SALUD

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In: National Tax Journal v. 72, n. 1, March 2019, p. 139-162Summary: 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 may affect the prevalence of the tax. Our results show that threshold adjustments that account for high premiums for reasons other than the generosity of benefits, such as adjustments for the age/sex composition of the workforce and geographic variation in health care costs, make a difference in the simulated prevalence of the excise tax and may help target the tax more precisely at plans at the high end of the distribution of health benefits.

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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 may affect the prevalence of the tax. Our results show that threshold adjustments that account for high premiums for reasons other than the generosity of benefits, such as adjustments for the age/sex composition of the workforce and geographic variation in health care costs, make a difference in the simulated prevalence of the excise tax and may help target the tax more precisely at plans at the high end of the distribution of health benefits.

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Biblioteca del Instituto de Estudios Fiscales

The excise tax high-cost health plans potential adjustments by policymakers, employers and employees G. Edward Miller and Jessica P. Vistnes

By: Miller, G. Edward.

Contributor(s): Vistnes, Jessica P.

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By: Miller, G. Edward .

Contributor(s): Vistnes, Jessica P .