National Coalition on Health Care

In this report we analyzed several proposals to modify the current tax treatment of health benefits and expenditures. The current tax code will provide about $125.6 billion in tax subsidies for the purchase of health insurance and health services in 2000. While the current tax treatment of health benefits has encouraged employers to offer coverage, it has been criticized as inequitable and a major contributor to health care cost inflation. We examined various tax credit proposals and modifications to the current tax-exemption for health care and estimated the impacts of these proposals on health insurance coverage levels and costs to governments, employers and families.

"Throughout the engagement, Lewin consultants listened to us and delivered superb analyses and thoughtful guidance–not canned solutions."  NONPROFIT HEALTH SYSTEM