Can the Cadillac Tax Be Made Less Regressive by Replacing It with an Exclusion Cap? Methods and Results

doi:10.7249/RR1321

GSTDTAP > 资源环境科学

DOI	10.7249/RR1321
报告编号	RR-1321-NIHCR
	Can the Cadillac Tax Be Made Less Regressive by Replacing It with an Exclusion Cap? Methods and Results
	Chapin White; Sarah A. Nowak; Christine Eibner
	2015
出版年	2015
页数	15
语种	英语
国家	美国
出版者	RAND Corporation
领域	资源环境
英文摘要	One of the sources of funding for the coverage expansions in the Affordable Care Act is the so-called Cadillac tax, which is scheduled to take effect in 2018. The Cadillac tax consists of a 40-percent excise tax on premiums for employer-sponsored health plans in excess of a dollar limit. One alternative to the Cadillac tax is an "exclusion cap," under which individuals enrolled in employer-sponsored plans would be able to exclude premiums from their taxable income only up to a dollar limit (i.e., the cap). This analysis uses RAND's COMPARE microsimulation model to (1) define an exclusion cap scenario that would produce the same amount of federal tax revenues as the Cadillac tax in 2020 and (2) compare the effects of the exclusion cap and the Cadillac tax on families in different income ranges. The analysis shows that there is very little difference in progressivity between the Cadillac tax and a revenue-equivalent exclusion cap.
英文关键词	Health Insurance Markets Employer Sponsored Health Insurance Health Care Reform Affordable Care Act
URL	查看原文
来源平台	Rand Corporation
引用统计
文献类型	科技报告
条目标识符	http://119.78.100.173/C666/handle/2XK7JSWQ/4058
专题	资源环境科学
推荐引用方式 GB/T 7714	Chapin White,Sarah A. Nowak,Christine Eibner. Can the Cadillac Tax Be Made Less Regressive by Replacing It with an Exclusion Cap? Methods and Results:RAND Corporation,2015.