التفاصيل البيبلوغرافية
| العنوان: |
Looking Under the Hood of the Cadillac Tax. |
| المؤلفون: |
Glied S; Robert F. Wagner School of Public Service, New York University, USA. sherry.glied@nyu.edu, Striar A |
| المصدر: |
Issue brief (Commonwealth Fund) [Issue Brief (Commonw Fund)] 2016 Jun; Vol. 15, pp. 1-12. |
| نوع المنشور: |
Historical Article; Journal Article |
| اللغة: |
English |
| بيانات الدورية: |
Publisher: Commonwealth Fund Country of Publication: United States NLM ID: 101087100 Publication Model: Print Cited Medium: Internet ISSN: 1558-6847 (Electronic) Linking ISSN: 15586847 NLM ISO Abbreviation: Issue Brief (Commonw Fund) |
| أسماء مطبوعة: |
Original Publication: New York, N.Y. : Commonwealth Fund |
| مواضيع طبية MeSH: |
Health Benefit Plans, Employee/*economics , Health Benefit Plans, Employee/*legislation & jurisprudence , Medical Savings Accounts/*economics , Medical Savings Accounts/*legislation & jurisprudence , Patient Protection and Affordable Care Act/*economics , Taxes/*economics , Taxes/*legislation & jurisprudence, Health Benefit Plans, Employee/history ; History, 20th Century ; History, 21st Century ; Humans ; Insurance Coverage/economics ; Insurance Coverage/legislation & jurisprudence ; United States |
| مستخلص: |
One effect of the Affordable Care Act's "Cadillac tax" (now delayed until 2020) is to undo part of the existing federal tax preference for employer-sponsored insurance. The specific features of this tax on high-cost health plans--notably, the inclusion of tax-favored savings vehicles such as health savings accounts (HSAs) in the formula for determining who is subject to the tax--are designed primarily to maximize revenue and minimize coverage disruptions, not to reduce health spending. Thus, at least initially, these savings accounts, rather than enrollee cost-sharing or other plan features, are likely to be affected most by the tax as employers act to limit their HSA contributions. Because high earners are the ones benefiting most from tax-preferred accounts, the high-cost plan tax will probably be more progressive than prior analyses have suggested, while having only a modest impact on total health spending. |
| فهرسة مساهمة: |
Note: Realizing Health Reform's Potential |
| تواريخ الأحداث: |
Date Created: 20160614 Date Completed: 20160624 Latest Revision: 20160612 |
| رمز التحديث: |
20231215 |
| PMID: |
27290752 |
| قاعدة البيانات: |
MEDLINE |
