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  1. The benefits of health savings accounts
    hearing before the Subcommittee on Workforce, Empowerment & Government Programs of the Committee on Small Business, House of Representatives, One Hundred Eighth Congress, second session, Washington, DC, March 18, 2004
    Published: 2004
    Publisher:  US Gov. Print. Off., Washington, DC

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    C 247002
    Unlimited inter-library loan, copies and loan
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Corporations / Congresses:
    USA, Subcommittee on Workforce, Empowerment, and Government Programs
    Subjects: Gesundheitskosten; Krankenversicherung; KMU; Versicherungsschutz; Medical care, Cost of; Medical savings accounts
    Scope: III, 91 S., graph. Darst., 24 cm
    Notes:

    Includes bibliographical references

  2. Employee cost-sharing and the welfare effects of flexible spending accounts
    Published: 2005
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    "In recent years, employees have been shouldering an increasing share of the costs of employee-provided health care. At the same time, more and more employers have been allowing employees to pay their out-of-pocket health care costs using pre-tax... more

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1 (11315)
    Unlimited inter-library loan, copies and loan

     

    "In recent years, employees have been shouldering an increasing share of the costs of employee-provided health care. At the same time, more and more employers have been allowing employees to pay their out-of-pocket health care costs using pre-tax earnings, through tax-subsidized flexible spending accounts (FSAs). We use a cross-section of firm-level data from 1993 to show empirically that these FSAs can explain a significant fraction of the shift in health care costs to employees, and to evaluate the welfare impact of this shift. Correcting for selection effects, we find that FSAs are associated with insurance contracts with coinsurance rates that are about 7 percentage points higher, relative to a sample average coinsurance rate of 17 percent. Meanwhile, coinsurance rates net of the subsidy are approximately unchanged, providing evidence that FSAs are welfare-neutral"--National Bureau of Economic Research web site

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 11315
    Subjects: Krankenversicherung; Betriebliche Sozialleistungen; Sozialversicherungsbeitrag; Wohlfahrtsanalyse; USA; Insurance, Health; Medical care; Medical savings accounts; Cafeteria benefit plans
    Scope: 31 S, graph. Darst
    Notes:

    Internetausg.: papers.nber.org/papers/w11315.pdf - lizenzpflichtig

    Literaturverz. S. 25 - 26