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Research literature, 1 records found
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33 p, 619.9 KB Changes in the demand for private medical insurance following a shift in tax incentives / Rodrí­guez Martí­nez, Marisol, 1951- (Universitat de Barcelona. Departament de Política Econòmica i Estructura Econòmica Mundial) ; Stoyanova, Alexandrina Petrova (Universitat Pompeu Fabra. Departament d'Economia i Empresa) ; Xarxa de Referència en Economia Aplicada (XREAP)
The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesirable increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. [...]
Xarxa de Referència en Economia Aplicada (XREAP) 2006 (CREAP ; 2006-12)  

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