Employer-Sim Microsimulation Model: Model Development and Application to Estimation of Tax Subsidies to Health Insurance
December 2014
Working Paper Number:
CES-14-46
Abstract
Employment-related health coverage is the predominant form of health insurance in the nonelderly, US population. Developing sound policies regarding the tax treatment of employer-sponsored insurance requires detailed information on the insurance benefits offered by employers as well as detailed information on the characteristics of employees and their familes. Unfortunately, no nationally representative data set contains all of the necessary elements. This paper describes the development of the Employer-Sim model which models tax-based health policies by using data on workers from the Medical Expenditure Panel Survey Household Component (MEPS HC) to form synthetic workforces for each establishment in the Medical Expenditure Panel Survey Insurance Component (MEPS IC). This paper describes the application of Employer-Sim to estimating tax subsidies to employer-sponsored health insurance and presents estimates of the cost and indcidence of the subsidy for 2008. The paper concludes by discussing other potential applications of the Employer-Sim model.
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:
payroll,
expenditure,
subsidy,
insurance,
tax,
policy,
enrollment,
irs,
coverage,
premium,
healthcare,
medicare,
health insurance,
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coverage employer,
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insurance coverage,
insurance premiums,
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National Bureau of Economic Research,
American Economic Review,
University of Chicago,
Business Services,
Current Population Survey,
Bureau of Labor,
Chicago Census Research Data Center,
Medical Expenditure Panel Survey,
Journal of Human Resources,
Social Security,
Research Data Center,
North American Industry Classification System,
National Health Interview Survey,
Agency for Healthcare Research and Quality,
Current Employment Statistics,
Federal Insurance Contributions Act,
National Center for Health Statistics,
AHRQ Medical Expenditure Panel Survey Insurance Component,
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