Rapid increases in employer-sponsored health insurance premiums are a growing concern for policymakers. Given this concern, it is important to understand how these premium costs are distributed across employees. We use newly available tax data to shed light on the distribution. More specifically, employers with more than 250 employees are required to report the total premiums paid by both employers and employees to the IRS on Form W-2. We are the first to use employer-employee-linked administrative data to measure the distribution and correlates of health insurance premiums in the United States.
This paper explores the role of social interactions on a youth’s decision to begin smoking. Specifically, we estimate the effect of cigarette taxes during early childhood on beginning smoking later in adolescence in a discrete-time hazard model. These taxes do not directly affect children but may change the prevalence of smoking among parents, older relatives, or other adults. We find that a $0.25 cigarette tax increase during childhood decreases smoking initiation by 12.
Opportunities to estimate the causal effect of school spending on student achievement are infrequent and have been based, almost entirely, on variation in spending from large school finance reforms. Property values also affect school spending through both local property tax revenue and the level of state aid provided to each school district. However, little is known about the effect property values have on student achievement through their impact on school revenue.
In this paper, we provide new evidence on the distribution of claims in the Social Security Disability Insurance (SSDI) program across employers and industries. We also relate SSDI claims to employer and employee wage premiums and discuss implications for measures of inequality. Our research makes use of the universe of individual tax returns for the period 2000-2018, which allows to develop measures of the incidence of SSDI claims for all U.
In this study, we explore the effect of education spending on school quality. Using the results of over ten years of property tax elections in a regression discontinuity framework we estimate the effect of two types of spending (capital and instructional) on two types of quality measures (direct measures through student test scores and indirect measures through capitalization and school choice). Preliminary results suggest that districts narrowly passing a capital bond (general levy) increase subsequent capital outlays (instructional expenditures).