Assessing the Impact of State Tax Credits for Health Insurance Coverage


 

Publication Date: March 2003

Publisher: California HealthCare Foundation

Author(s): Jonathan Gruber

Research Area: Health

Type: Report

Coverage: California

Abstract:

Concerned about large numbers of uninsured Californians and Americans, some state and federal policymakers have suggested using tax credits to stimulate the purchase of health insurance. Supporters suggest that tax credits could expand coverage and improve access to care by reducing the cost of private health insurance. This issue brief, authored by Karl Polzer and Jonathan Gruber, analyzes the potential impact of providing tax credits at the state level, focusing particularly on the effects that several proposals would have in California. The authors analyze the different outcomes--who would be covered, how coverage would be obtained, and the cost to the state of California--associated with three different approaches.