Academic

Jesson on Health Policy & the Tax Code

By Lawrence Solum

Lucinda Jesson (Health Law Institute, Hamline University School of Law) has posted Creating Health Policy Through the Tax Code (BEYOND EFFICIENCY, Forthcoming) on SSRN. Here is the abstract:

This book chapter examines the intersection between health and tax policy. To do so, it first reviews the history of how the United States? health care system was shaped, in large part, by tax policy definitions of what to ?exclude? from our income. The advantages and disadvantages of the employer-based model that resulted from these tax policy decisions are discussed. Then, the chapter moves to examine how health and tax policy are intertwined as legislators decide what to ?tax,? both with regard to institutions such as hospitals and items, such as snack food and sodas. Finally, the chapter considers recent health reform initiatives and the tax and policy implications of the 2010 health reform bill, the Patient Protection and Affordable Care Act.

Full post as published by Legal Theory Blog on October 25, 2010 (boomark / email).