Subsidizing Medical Spending through the Tax Code: Take-Up, Targeting and the Cost of Claiming
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The U.S. tax code partially subsidizes out-of-pocket medical spending as itemized medical deductions (IMDs). In this paper, using detailed information in the Health and Retirement Study, I find that while a substantial share of medical spending among older Americans is deducted through the tax code,
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美国国家经济研究局创建时间:
2024-12-01



