Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes

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López-Nicolás, Ángel; Vera-Hernández, Marcos. Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes. 2002
http://hdl.handle.net/10230/823
To cite or link this document: http://hdl.handle.net/10230/823
dc.contributor.author López-Nicolás, Ángel
dc.contributor.author Vera-Hernández, Marcos
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
dc.date.issued 2002-07-01
dc.identifier.uri http://hdl.handle.net/10230/823
dc.description.abstract This paper analyses whether or not tax subsidies to private medical insurance are self-financing by means of a structural approach. We construct a simulation routine based on a microeconometric discrete choice model that allows us to evaluate the impact of premium changes on the utilisation of outpatient and inpatient health care services. We simulate the 1999 Spanish tax reform that abolished the tax deduction for expenditures on private health insurance using a representative sample of the Catalan population. Prior to this reform, foregone tax revenue arising from deductions after the purchase of private insurance amounted to €69.2 M. per year. In contrast, the elimination of the subsidies to private policies is estimated to generate an extra cost for the public sector of about €8.9 M. per year.
dc.language.iso eng
dc.relation.ispartofseries Economics and Business Working Papers Series; 632
dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.title Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes
dc.type info:eu-repo/semantics/workingPaper
dc.date.modified 2014-06-03T07:14:07Z
dc.subject.keyword Labour, Public, Development and Health Economics
dc.subject.keyword health care utilisation
dc.subject.keyword structural modelling
dc.subject.keyword tax reform evaluation
dc.rights.accessRights info:eu-repo/semantics/openAccess


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