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Project Citation: 

Lurie, Ithai, Sacks, Daniel, and Heim, Brad. Code for: Does the individual mandate affect insurance coverage? Evidence from tax returns. Nashville, TN: American Economic Association [publisher], 2020. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2020-10-26.

Project Description

Summary:  View help for Summary
We estimate the effect of the ACA’s individual mandate on insurance coverage using regression discontinuity and regression kink designs with tax return data. We have four key results. First, the actual penalty paid per uninsured month is less than half the statutory amount. Second, nonetheless, we find visually clear and statistically significant responses to both extensive margin exposure to the mandate and to marginal increases in the mandate penalty. Third, we find substantial heterogeneity in who responds; men are especially responsive. Fourth, our estimates imply fairly small quantitative responses to the individual mandate, especially in the Health Insurance Exchanges.

Scope of Project

Subject Terms:  View help for Subject Terms health insurance; tax returns
JEL Classification:  View help for JEL Classification
      G22 Insurance; Insurance Companies; Actuarial Studies
Geographic Coverage:  View help for Geographic Coverage United States
Time Period(s):  View help for Time Period(s) 1/1/2015 – 12/31/2016
Universe:  View help for Universe These are synthetic data to help researchers understand the confidential, restricted-access data used in the paper. The actual data are drawn from the universe of individual income tax returns.
Data Type(s):  View help for Data Type(s) other; program source code


Data Source:  View help for Data Source These are synthetic data to help researchers understand the confidential, restricted-access data used in the paper. The source of the restricted-access data is IRS population files.
Unit(s) of Observation:  View help for Unit(s) of Observation tax return

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