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- Title
OF HEAD TAXES, INCOME TAXES, AND DISTRIBUTIVE JUSTICE IN AMERICAN HEALTH CARE.
- Authors
Zelenak, Lawrence
- Abstract
The article discusses the author's response to the assessment of Clark Havighurst and Barak Richman regarding the distributional effects of the U.S. health care financing system, the implicit head tax imposed by system and the income-tax exclusion for employer-sponsored health insurance. The author suggests that the two authors offered a strong critique of the current income-tax treatment of health insurance as the cause of many worst problems in the American health care system.
- Subjects
UNITED States; EMPLOYER-sponsored health insurance; INCOME tax; POLL tax; MEDICAL care; HAVIGHURST, Clark; RICHMAN, Barak; TAX exclusions
- Publication
Law & Contemporary Problems, 2006, Vol 69, Issue 4, p103
- ISSN
0023-9186
- Publication type
Article