Tax Policy Center

Experts

Expert

Matthew Buettgens

Senior Research Associate
Research report

This report describes the Tax Policy Center (TPC) Microsimulation Model’s revamped health module.  The TPC tax model uses the health module for simulating tax expenditures for health care, analyzing changes in the tax treatment of employer-provided health benefits, and evaluating health-related...

July 1, 2020
Gordon B. MerminMatthew Buettgens
Brief

This brief examines major tax expenditures for health care under current law and analyzes three potential reforms to the tax exclusion for employer-sponsored health insurance (ESI) premiums. We use the Tax Policy Center microsimulation model’s revamped health module as well as health insurance...

January 13, 2020
Gordon B. MerminMatthew BuettgensClare Wang PanRobin Wang
Research report

Distributional analyses play a prominent role in policy discussions. Both tax and transfer policy have important distributional consequences, but traditionally they have been examined separately. This report describes a new methodology for integrated distributional analysis that imports results...

September 29, 2017
Gordon B. MerminFrank SammartinoMatthew BuettgensMelissa M. FavreaultElaine Maag
Brief

On July 11, 2017, we released our analysis of the distributional effects of the tax and health care benefit changes that would occur under the proposed Better Care Reconciliation Act (BCRA). On July 13, the Senate leadership introduced a modified version of the bill. Here, we update our previous...

July 15, 2017
Linda J. BlumbergMatthew BuettgensJohn HolahanGordon B. Mermin
Brief

The proposed Better Care Reconciliation Act (BCRA) would repeal large portions of the Affordable Care Act (ACA), including most of its sources of revenue, and it would significantly change the Medicaid program and the private nongroup insurance market. We use the Urban-Brookings Tax Policy...

July 12, 2017
Linda J. BlumbergMatthew BuettgensJohn HolahanGordon B. MerminPhilip Stallworth
Brief

Congress is currently considering passage of the American Health Care Act (AHCA). This bill would repeal large portions of the Affordable Care Act, including most of its sources of revenue, and would introduce significant changes to the Medicaid program and the private nongroup insurance market...

March 23, 2017
Linda J. BlumbergMatthew BuettgensJohn HolahanGordon B. MerminFrank Sammartino