<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>03184nam a22004214a 4500</leader>
  <controlfield tag="001">ebr10338472</controlfield>
  <controlfield tag="003">CaPaEBR</controlfield>
  <controlfield tag="005">20260707180124.0</controlfield>
  <controlfield tag="006">m        u        </controlfield>
  <controlfield tag="007">cr cn|||||||||</controlfield>
  <controlfield tag="008">080827s2008    dcuab   sb    001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="z">  2008038083</subfield>
  </datafield>
  <datafield tag="016" ind1="7" ind2=" ">
    <subfield code="z">101482680</subfield>
    <subfield code="2">DNLM</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">9780815701255 (pbk. : alk. paper)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">081570125X (pbk. : alk. paper)</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">CaPaEBR</subfield>
    <subfield code="c">CaPaEBR</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)646837336</subfield>
  </datafield>
  <datafield tag="043" ind1=" " ind2=" ">
    <subfield code="a">n-us---</subfield>
  </datafield>
  <datafield tag="050" ind1="1" ind2="4">
    <subfield code="a">HG9383</subfield>
    <subfield code="b">.U85 2008eb</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="4">
    <subfield code="a">368.38/200973</subfield>
    <subfield code="2">22</subfield>
  </datafield>
  <datafield tag="090" ind1=" " ind2=" ">
    <subfield code="c">102672</subfield>
    <subfield code="d">82549</subfield>
  </datafield>
  <datafield tag="245" ind1="0" ind2="0">
    <subfield code="a">Using taxes to reform health insurance</subfield>
    <subfield code="h">[electronic resource] :</subfield>
    <subfield code="b">pitfalls and promises /</subfield>
    <subfield code="c">Henry J. Aaron, Leonard E. Burman, editors.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Washington, D.C. :</subfield>
    <subfield code="b">Brookings Institution Press,</subfield>
    <subfield code="c">c2008.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">vii, 282 p. :</subfield>
    <subfield code="b">ill., map ;</subfield>
    <subfield code="c">23 cm.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references and index.</subfield>
  </datafield>
  <datafield tag="505" ind1="0" ind2=" ">
    <subfield code="a">Tax policy and the history of the health insurance industry / Robert B. Helms -- The tax code, employer-sponsored insurance, and the distribution of tax subsidies / Leonard E. Burman, Bowen Garrett, and Surachai Khitatrakun ; comment by Daniel Halperin ; comment by Anup Malani -- Health savings accounts : recent trends and potential effects on coverage and health insurance markets / Lisa Clemans-Cope -- What's in a name? : are health savings accounts really health savings accounts? / Henry J. Aaron, Patrick Healy, and Surachai Khitatrakun ; case study of a successful HSA by Douglas P. Stives -- Tax subsidies for out-of-pocket health care costs / Jessica Vistnes, William Jack, and Arik Levinson ; comment by Jonathan Gruber -- Administrative issues : challenges of the current system / Mary B.H. Hevener and Charles K. "Chip" Kerby III -- The challenges of implementing health reform through the tax system / Janet Holtzblatt ; comment by Stan Dorn ; comment by Sherry Glied -- Reforming the tax treatment of health care : right ways and wrong ways / Jason Furman ; comment by Emmett Keeler -- Simple humans, complex insurance, subtle subsidies / Jeffrey Liebman and Richard Zeckhauser ; comment by Edward J. McCaffery -- Taxes and health insurance / Peter Orszag.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">"Examines the role that taxes currently play, the likely effects of recently introduced health savings accounts, the challenges of administering major subsidies for health insurance through the tax system, and options for using the tax system to expand health insurance coverage"--Provided by publisher.</subfield>
  </datafield>
  <datafield tag="533" ind1=" " ind2=" ">
    <subfield code="a">Electronic reproduction.</subfield>
    <subfield code="b">Palo Alto, Calif. :</subfield>
    <subfield code="c">ebrary,</subfield>
    <subfield code="d">2009.</subfield>
    <subfield code="n">Available via World Wide Web.</subfield>
    <subfield code="n">Access may be limited to ebrary affiliated libraries.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Health insurance</subfield>
    <subfield code="z">United States.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Taxation</subfield>
    <subfield code="z">United States.</subfield>
    <subfield code="9">44822</subfield>
  </datafield>
  <datafield tag="655" ind1=" " ind2="7">
    <subfield code="a">Electronic books.</subfield>
    <subfield code="2">local</subfield>
    <subfield code="9">190</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Aaron, Henry J.</subfield>
    <subfield code="9">44823</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Burman, Leonard.</subfield>
    <subfield code="9">144255</subfield>
  </datafield>
  <datafield tag="710" ind1="2" ind2=" ">
    <subfield code="a">Urban Institute.</subfield>
    <subfield code="9">73333</subfield>
  </datafield>
  <datafield tag="710" ind1="2" ind2=" ">
    <subfield code="a">Brookings Institution.</subfield>
    <subfield code="9">20617</subfield>
  </datafield>
  <datafield tag="710" ind1="2" ind2=" ">
    <subfield code="a">ebrary, Inc.</subfield>
    <subfield code="9">191</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
    <subfield code="u">http://site.ebrary.com/lib/strathmore/Doc?id=10338472</subfield>
    <subfield code="z">An electronic book accessible through the World Wide Web; click to view</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">102672</subfield>
    <subfield code="d">82549</subfield>
  </datafield>
</record>
