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Original Articles

The effect of income taxation on the demand for employer-provided health insurance

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Pages 33-43 | Published online: 24 May 2006

References

  • Downs , A. 1957 . An Economic Theory of Democracy , New York : Harper and Row .
  • Ehrenberg , R. G. 1971 . Fringe Benefits and Overtime Behavior , Lexington , Massachusetts : Heath .
  • Feldstein , M. 1973 . The welfare loss of excess health insurance . Journal of Political Economy , 81 : 251 – 280 .
  • National Medical Care Expenditure Survey (1977) unpublished data, National Center for Health Services Research, U.S. Department of Health and Human Services.
  • Newhouse , J. P. and Phelps , C. E. 1976 . “ New estimates of price and income elasticities ” . In The Role of Health Insurance in the Health Services Sector , Edited by: Rossett , R. N. New York : National Bureau for Economic Research .
  • Phelps , C. E. 1973 . The Demand for Health Insurance: A Theoretical and Empirical Investigation , Santa Monica : The Rand Corporation .
  • Rossett , R. N. 1976 . The Role of Health Insurance in the Health Services Sector , New York : National Bureau for Economic Research .
  • US Department of the Treasury, Internal Revenue Service (1977), Statistics of Income 1977: Individual Tax Returns.

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