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Erscheinungsjahr: 
2009
Schriftenreihe/Nr.: 
Upjohn Institute Working Paper No. 09-158
Verlag: 
W.E. Upjohn Institute for Employment Research, Kalamazoo, MI
Zusammenfassung: 
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 This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded.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.
Schlagwörter: 
Health insurance
Low-wage workers
Tax credits and subsidies
JEL: 
H2
H51
I18
J32
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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