The "Analytical Perspectives" volume of the Federal budget provides
estimates of tax expenditures.  There is also likely to be an estimate
in the CBO book on Budget Options (for reducing the deficit).



On Mon, Aug 22, 2011 at 12:09 AM, Gar Lipow <[email protected]> wrote:

> One figure I'm having trouble getting much on.
>
> Because health care costs (health insurance and other employer paid
> health) is exempt from being considered income for FICA as well as
> income tax purposes, the FICA exemption constitutes a tax expenditure
> only second to  the income tax deduction for business.  Very hard to
> track down. I found a number for 2007 and am using it to create rough
> estimates for other years. But I'd feel a lot more comfortable with
> actual data. Does anyone know where such estimates can be found?
>
> Again I'm not making an argument against the deduction (though I'm
> also not saying one can't be made.)  But it is a another place that
> reducing health care costs, via a single or all payer system,
> partially pays for itself because lower health care costs lower a cost
> that is being deducted.
>
>
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