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Subsidizing Medical Spending through the Tax Code: Take-Up, Targeting and the Cost of Claiming

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NBER2024-12-01 更新2025-01-04 收录
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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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2024-12-01
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