Evaluating the impact of the earned income tax credit on health insurance coverage
Evaluating the impact of the earned income tax credit on health insurance coverage
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DOI：
10.17310/ntj.2005.4.03
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发表时间：
2005-12-01
影响因子：
1.7
通讯作者：
Baughman, RA
中科院分区：
文献类型：
--
作者：
Baughman, RA
劳动所得税抵免的目标和设计表明，它有可能通过收入、税收价格和就业效应影响目标人口的私人健康保险覆盖率。使用全国青年纵向调查数据进行的分析结果显示，20世纪90年代中期的EITC扩张确实增加了低技能人群中基于雇主的健康保险覆盖率。扩大所得税抵免的总体效果是，在1992年至1998年期间，增加了3.8个百分点的覆盖率，即增加了约375，000人得到雇主提供的政策的覆盖。
The goals and design of the Earned Income Tax Credit suggest that it has the potential to affect private health insurance coverage rates in its target population through income, tax price and employment effects. Results from an analysis using data from the National Longitudinal Survey of Youth show that the EITC expansion of the mid-1990s did increase the rate Of employer-based health insurance coverage in the low-skilled population. The overall effect of EITC expansions was to increase the probability of coverage by 3.8 percentage points, or approximately 375,000 more individuals who were covered by employer-provided policies between 1992 and 1998.