Venue: The Fuqua School of Business, Duke University, 1 Towerview Drive, Durham, NC 27708-0120

 

Presentation

The Impact of Health Insurance Tax Credits on Health Insurance Coverage of Low-Income Single Women

Authors:

Presenter: Stephen A. Woodbury (Michigan State University)

Discussant: Helen Levy (University of Michigan)

Session: Access to Health Insurance and Other Fringe Benefits by Vulnerable Populations

Room: Classroom B

When: Monday 3:15 p.m. - 4:45 p.m.

The Omnibus Budget Reconciliation Act of 1990 introduced a refundable tax credit for low-income families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. We use Current Population Survey data and a difference-in-differences approach to estimate the HITC's effect on private health insurance coverage of low-income single women with children. The findings suggest that during 1991-1993, the health insurance coverage of single mothers was 4 to 6 percentage points higher than it would have been in the absence of the HITC.