Abstract
Pauly considers some recent contrasting views on the distributional effects of the tax subsidy within employment groups. He shows that the correct answer depends on what one assumes to be the within-group incidence of the reduction in money wages that occurs when group insurance is part of a competitive compensation package.
Citation
Mark Pauly,
The Tax Subsidy to Employment-Based Health Insurance and the Distribution of Well-Being,
69 Law and Contemporary Problems
83-102
(Fall 2006)
Available at: https://scholarship.law.duke.edu/lcp/vol69/iss4/3