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Tax incentives and the demand for private health insurance

机译：税收优惠和对私人健康保险的需求

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摘要

We analyze the effect of an individual insurance mandate (Medicare Levy Surcharge) on the demand for private health insurance (PHI) in Australia. With administrative income tax return data, we show that the mandate has several distinct effects on taxpayers' behavior. First, despite the large tax penalty for not having PHI coverage relative to the cost of the cheapest eligible insurance policy, compliance with mandate is relatively low: the proportion of the population with PHI coverage increases by 6.5 percentage points (15.6%) at the income threshold where the tax penalty starts to apply. This effect is most pronounced for young taxpayers, while the middle aged seem to be least responsive to this specific tax incentive. Second, the discontinuous increase in the average tax rate at the income threshold created by the policy generates a strong incentive for tax avoidance which manifests itself through bunching in the taxable income distribution below the threshold. Finally, after imposing some plausible assumptions, we extrapolate the effect of the policy to other income levels and show that this policy has not had a significant impact on the overall demand for private health insurance in Australia.
机译：我们分析了个人保险委托（Medicare Levy Surcharge）对澳大利亚私人健康保险（PHI）需求的影响。借助行政所得税申报表数据，我们显示出授权对纳税人的行为有若干不同的影响。首先，尽管相对于最便宜的合格保险单而言，相对于最便宜的合格保险而言，因没有获得PHI覆盖而要缴纳巨额税款，但其强制性要求相对较低：拥有PHI覆盖的人口比例按收入增加了6.5个百分点（15.6％）。税收开始适用的起征点。对于年轻的纳税人而言，这种影响最为明显，而中年人似乎对这种特定的税收优惠反应最少。其次，政策规定的收入阈值处的平均税率的不连续增长产生了强烈的避税动机，这是通过将应税收入分配汇总到阈值以下来体现的。最后，在强加一些合理的假设之后，我们将保单的影响推算到其他收入水平，并表明该保单对澳大利亚对私人健康保险的总体需求没有产生重大影响。

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