Published on 01 Jan 95
by Australian Tax Research Foundation
This paper analyses the impact of tax deductibility of private health insurance premiums on the demand for health services, on income distribution and on the private health insurance industry. It reviews overseas experience and the various proposals which have been put forward in the Australian context.
This is a particularly timely study in view of the declining proportion of private health coverage in Australia and the implications of this decline for the Australian health system.