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

• Main Author: White, Chapin (auth)
• Other Authors: Nowak, Sarah A. (auth), Eibner, Christine (auth)
• Format: Electronic Book Chapter
• Language: English
• Published: RAND Corporation 2015
• Subjects: Insurance & actuarial studies; Medicine: general issues; Medicolegal issues; Health Sciences; Business
• Online Access: DOAB: download the publication; DOAB: description of the publication

The Affordable Care Act's "Cadillac tax" consists of a 40-percent excise tax on premiums for employer-sponsored health plans in excess of a dollar limit. This report uses RAND's COMPARE microsimulation model to compare the effects of the Cadillac tax versus an alternative tax, ba...