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.
Kevin Forde, M Comm (Hons), is a lecturer in health economics at the University of New South Wales. He is the co-author of Microeconomics: An Introduction for Australian Students, an economics textbook used in several Australian universities. He is also the author of several investment and finance books, including Confident Investing, Young Money, and Understanding Unit Trusts: A guide for Australian investors. His current research interests in the health care field include privatisation, doctors’ incomes and private health insurance.