NDLI: Long-term care financing through Federal tax incentives.

Content Provider	Europe PMC
Author	Moran, Donald W. Weingart, Janet M.
Copyright Year	1988
Abstract	Congress and the Administration are currently exploring various methods of promoting access to long-term care. In this article, an inventory of recent legislative proposals for using the Federal tax code to expand access to long-term care services is provided. Proposals are arrayed along a functional typology that includes tax mechanisms to encourage accumulation of funds, promote purchase of long-term care insurance, or induce the diversion of funds accumulated for another purpose (such as individual retirement accounts). The proposals are evaluated against the public policy objective of encouraging risk pooling to minimize social cost.
ISSN	01958631
Journal	Health Care Financing Review
Volume Number	Spec No
PubMed Central reference number	PMC4195125
Issue Number	Suppl
PubMed reference number	10312964
e-ISSN	15549887
Language	English
Publisher	CENTERS for MEDICARE & MEDICAID SERVICES
Publisher Date	1988-12-01
Access Restriction	Open
Content Type	Text
Resource Type	Article
Subject	Health Policy

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