An Analysis of the effect of tax policy on health insurance purchases by risk group

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      <subfield code="a">There is an extensive body of literature dealing with the welfare loss associated with generals levels of health insurance as a function of the tax subsidy. The theorical discussion in this study considers the effect of the tax subsidy on pooling within plans , and suggests the hypothesese that the tax subsidy have a disproportionately positive effect on the likelihood that a hight-risk worker will be eligible for and participate  in employment based coverage, while the effect of the tax subsidy on plan generosity will be greatest for low-risk employees</subfield>
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      <subfield code="a">The Journal of risk and insurance</subfield>
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      <subfield code="g">Volume 71, number 1, March 2004 ;  p. 91-113</subfield>
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