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

• Hoofdauteur: White, Chapin (auth)
• Andere auteurs: Nowak, Sarah A. (auth), Eibner, Christine (auth)
• Formaat: Elektronisch Hoofdstuk
• Taal: Engels
• Gepubliceerd in: RAND Corporation 2015
• Onderwerpen: Insurance & actuarial studies; Medicine: general issues; Medicolegal issues; Health Sciences; Business
• Online toegang: 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...