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This work examines the integenerational transfers that can be
expected from a shift to community rating under a mandatory health
insurance purchase requirement. The analysis applies to proposals
that would limit the adjusting of insurance premiums to account for
different risks associated with age.
David F. Bradford discusses key concepts in consumption and income
taxes and identifies the problems of a transition to a
consumption-based system. He addresses how such a transition would
affect interest rates and shows how price changes would alter the
distribution of gains and losses.
The distribution of taxes over different income groups, has,
rightly or wrongly, assumed a central position in tax policy
decisions. All serious tax proposals are now accompanied by tables
illustrating this distribution. This volume shows how the accuracy
of these tables can be improved.
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