Number: RL30762 Title: Tax Subsidies for Expanding Health Insurance Coverage: Selected Policy Issues for the 108th Congress Authors: Gary Guenther, Government and Finance Division Abstract: This report summarizes what is known about the factors shaping the cost-effectiveness of tax subsidies for expanding health insurance coverage. It open s with an explanation of the economic justification for government intervention in the market for health insurance. The report then moves on to examine key considerations in designing tax subsidies for expanding health insurance coverage and concludes with a review of the principal findings of recent studies assessing the cost-effectiveness of a variety of proposed tax subsidies, many of which resemble proposals that have attracted attention in recent Congresses. Pages: 24 Date: Updated August 5, 2003