Introduction
Introduction Statistics Contact Development Disclaimer Help
ERIC ED317708: Current Economic Issues in Employee Benefits. Backgr...
by ERIC
Thumbnail
Download
Web page
A multitude of public policy issues currently surround
the tax treatment of employee benefits, particularly
since the tax-favored status of employer contributions to
pensions and health insurance has been blamed for a
shrinking tax base that has exacerbated the federal
budget deficit, an inefficient and bloated health-care
sector, overinsurance by many recipients of employer-
provided health insurance, rising health care costs, and
a tax system made more regressive because those who
receive tax-favored employee benefits tend to be in
higher-income households than those who do not. A
relatively low cap on health insurance contributions--
perhaps at an employer contribution of $1,125 annually--
would improve efficiency and has at least five points in
its favor: (1) it partially addresses the problems of
rising health care, overuse of the system, and an
inefficiently large health-care sector; (2) it addresses
the concern that the tax base will continue to be eroded
as health care costs rise and as employer contributions
increase; (3) it would not limit or reduce access to
basic health care by currently or potentially insurable
workers; (4) it would imply an improvement in the equity
of the tax system; and (5) it would not foreclose the
option of mandating health insurance benefits. (The
document contains 85 references, 11 tables, 1 figure, and
appendices that discuss data problems in research on
employee benefits and review recent studies of the tax
treatment of employee benefits.) (CML)
Date Published: 2014-11-24 10:01:42
Identifier: ERIC_ED317708
Item Size: 95878525
Language: english
Media Type: texts
# Topics
ERIC Archive; Adults; Economic Impact...
# Collections
ericarchive
additional_collections
# Uploaded by
@chris85
# Similar Items
View similar items
PHAROS
You are viewing proxied material from tilde.pink. The copyright of proxied material belongs to its original authors. Any comments or complaints in relation to proxied material should be directed to the original authors of the content concerned. Please see the disclaimer for more details.