Matches in SemOpenAlex for { <https://semopenalex.org/work/W2019949197> ?p ?o ?g. }
Showing items 1 to 46 of
46
with 100 items per page.
- W2019949197 endingPage "524" @default.
- W2019949197 startingPage "503" @default.
- W2019949197 abstract "r39HE problem of financing medical care has been discussed frequently in recent literature, but the relation of the medical deduction to this problem has been neglected. The possibility of using itemized tax returns as data for the distribution of medical expenses has been overlooked. The substantial subsidy potential of the medical deduction has not been appreciated. Under a full medical deduction plan the federal government would in effect bear at least 22 cents out of every dollar of medical expenses incurred by taxpayers. Consequently, a full medical deduction at the federal level would achieve partial compulsory health insurance without inciting the controversy aroused by the latter proposal. The federal government and a few states publish annual statistical tables showing medical deduction distribution by income. But, in accordance with their purpose, these statistical summaries omit any comparison of alternative medical deduction plans. The influence of medical expenses as actually distributed by size of expense and also by size of income on the effectiveness of various deduction plans has been unknown. In an attempt to fill these gaps, I have compared seven medical deduction plans. Each of the plans was superimposed upon the medical expense distribution which I obtained from a sample of 30,153 itemized tax returns. This study makes available for the first time primary data on the distribution of medical deduction by size of expense and by size of income under alternative deduction plans. To facilitate comparison among the plans, the data are summarized in measured aspects expressed as index numbers. The general purpose of the measured comparison of plans is to provide a better basis for policy decisions. A specific purpose is to seek a plan that will favor deduction of large, extraordinary medical expenses and also favor deduction by small-income taxpayers without great cost to the government." @default.
- W2019949197 created "2016-06-24" @default.
- W2019949197 creator A5000003252 @default.
- W2019949197 date "1952-12-01" @default.
- W2019949197 modified "2023-09-25" @default.
- W2019949197 title "Medical Expenditures and Medical Deduction Plans" @default.
- W2019949197 doi "https://doi.org/10.1086/257311" @default.
- W2019949197 hasPublicationYear "1952" @default.
- W2019949197 type Work @default.
- W2019949197 sameAs 2019949197 @default.
- W2019949197 citedByCount "2" @default.
- W2019949197 crossrefType "journal-article" @default.
- W2019949197 hasAuthorship W2019949197A5000003252 @default.
- W2019949197 hasConcept C100001284 @default.
- W2019949197 hasConcept C162324750 @default.
- W2019949197 hasConcept C172008318 @default.
- W2019949197 hasConcept C551662922 @default.
- W2019949197 hasConcept C74939039 @default.
- W2019949197 hasConcept C77269340 @default.
- W2019949197 hasConceptScore W2019949197C100001284 @default.
- W2019949197 hasConceptScore W2019949197C162324750 @default.
- W2019949197 hasConceptScore W2019949197C172008318 @default.
- W2019949197 hasConceptScore W2019949197C551662922 @default.
- W2019949197 hasConceptScore W2019949197C74939039 @default.
- W2019949197 hasConceptScore W2019949197C77269340 @default.
- W2019949197 hasIssue "6" @default.
- W2019949197 hasLocation W20199491971 @default.
- W2019949197 hasOpenAccess W2019949197 @default.
- W2019949197 hasPrimaryLocation W20199491971 @default.
- W2019949197 hasRelatedWork W1972463985 @default.
- W2019949197 hasRelatedWork W2035228366 @default.
- W2019949197 hasRelatedWork W2044392116 @default.
- W2019949197 hasRelatedWork W2045764928 @default.
- W2019949197 hasRelatedWork W2068713183 @default.
- W2019949197 hasRelatedWork W2076454488 @default.
- W2019949197 hasRelatedWork W2079213607 @default.
- W2019949197 hasRelatedWork W2104559343 @default.
- W2019949197 hasRelatedWork W2399650914 @default.
- W2019949197 hasRelatedWork W3122412000 @default.
- W2019949197 hasVolume "60" @default.
- W2019949197 isParatext "false" @default.
- W2019949197 isRetracted "false" @default.
- W2019949197 magId "2019949197" @default.
- W2019949197 workType "article" @default.