publication . Report . Preprint . 2003

Tax Credits and the Use of Medical Care

Michael Smart; Mark Stabile;
Open Access
  • Published: 01 Jul 2003
  • Publisher: National Bureau of Economic Research
Abstract
Several recent proposals have advocated using the income tax system to collect user fees to help fund the health care system. While there is a considerable amount of research investigating both how individuals respond to tax incentives for employer provided health insurance and on the effects of user fees payable at the point of service on the use of health care services, there is limited evidence on how individuals respond to tax incentives when these are not realized until taxes are paid. This paper uses existing exemptions in the Canadian tax code that allow individuals to deduct the cost of health care or health insurance from their taxable income in order t...
Subjects
Medical Subject Headings: health care economics and organizations
free text keywords: Tax reform, Indirect tax, Ad valorem tax, Value-added tax, Actuarial science, Tax credit, Income tax, Business, Dividend tax, State income tax, jel:I1, jel:H2
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publication . Report . Preprint . 2003

Tax Credits and the Use of Medical Care

Michael Smart; Mark Stabile;