Tag: employer-sponsored health insurance

To fix Social Security’s finances, broad support exists for increased revenue to be at least part of the solution. This study focuses on one way to expand the payroll tax base: including the value of employer-sponsored health. The results suggest adding ESI…

This paper measures the prevalence, value, and distribution of certain fringe benefits that are currently excluded from Social Security’s Old Age, Survivors, and Disability Insurance (OASDI) contribution base, including employer-sponsored health insurance (ESI) and employer contributions to health savings accounts, medical savings accounts, and dependent care benefits…