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Title
Long-term care financing through Federal tax incentives.
First Author
Moran, Donald W
Date of Pub
1988 Supp.
Pages
117-121
Volume
Supp.
Issue
N/A
Other Authors
Weingart, Janet M
Abstract
Congress and the Administration are currently exploring various methods of promoting access to long-term care. In this article, an inventory of recent legislative proposals for using the Federal tax code to expand access to long-term care services is provided. Proposals are arrayed along a functional typology that includes tax mechanisms to encourage accumulation of funds, promote purchase of long-term care insurance, or induce the diversion of funds accumulated for another purpose (such as individual retirement accounts). The proposals are evaluated against the public policy objective of encouraging risk pooling to minimize social cost.
Abstract Continued
N/A
MeSH
Financing, Organized/methods : Health Services Accessibility/economics : Income Tax/legislation & jurisprudence : Insurance, Long-Term Care/legislation & jurisprudence : Long-Term Care/economics : Motivation : Public Policy : United States
NTIS Number
PB89-188494