Health insurance tax credits and health insurance coverage of low-earning single mothers

Arbeitspapier

The Omnibus Budget Reconciliation Act of 1990 introduced a refundable tax credit for low-income working 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 This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded.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-earning single mothers. The findings suggest that during 1991-1993, the health insurance coverage of single mothers was about 6 percentage points higher than it would have been in the absence of the HITC.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Upjohn Institute Working Paper ; No. 09-158

Classification and Topics

• Classification: Wirtschaft ; National Government Expenditures and Health ; Health: Government Policy; Regulation; Public Health ; Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
• Subject: Health insurance ; Low-wage workers ; Tax credits and subsidies ; Krankenversicherung ; Versicherungsschutz ; Alleinerziehende ; Steuerbegünstigung ; USA

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Cebi, Merve ; Woodbury, Stephen A.
• Event: Veröffentlichung
• (who): W.E. Upjohn Institute for Employment Research
• (where): Kalamazoo, MI
• (when): 2009

Further information

• DOI: doi:10.17848/wp09-158
• Handle: http://hdl.handle.net/10419/64321
• Last update: 10.03.2025, 11:46 AM CET