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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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