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Cấp vốn cho bảo hiểm dựa trên nhà tuyển dụng: Thuế lũy tiến và loại trừ phí bảo hiểm
Tóm tắt
Tại Hoa Kỳ, bảo hiểm y tế có liên quan đến việc làm. Bộ luật thuế đã đối xử ưu ái với phí bảo hiểm y tế cho các nhà tuyển dụng, nhưng không dành cho cá nhân. Chúng tôi chỉ ra rằng chính sách lũy tiến này làm giảm sự phân bổ sai lệch tài năng theo hai cách: (i) Lợi ích thuế lớn hơn dành cho những người có rủi ro sức khỏe cao hơn và tài năng quản lý, với điều kiện là họ là các doanh nhân, làm thay đổi động lực để trở thành doanh nhân. (ii) Điều này mở rộng cơ sở thuế, từ đó giảm thuế suất hiệu quả và tăng thu nhập từ tiền lương và vốn. Mô hình cân bằng tổng thể của chúng tôi với các tác nhân khác nhau cho thấy rằng việc trợ cấp có thể tăng phúc lợi, với mức tăng tối đa là 0.46% trong biến đổi tương đương tiêu dùng.
Từ khóa
#bảo hiểm y tế #thuế lũy tiến #doanh nhân #phúc lợi #hiệu suất kinh tếTài liệu tham khảo
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