To inform the policy debate surrounding subsidized employer health insurance, this article estimates that the federal and state tax subsidies for employer-based health insurance will be over $200 billion in 2006.  The authors present other insurance-related analyses and estimates relating to insurance subsidies. 

Selden, T., & Gray, B. (2006). Tax subsidies for employment-related health insurance: estimates for 2006. Health Affairs, 25(6), 1568-79.  DOI: 0.1377/hlthaff.25.6.1568.  http://content.healthaffairs.org/cgi/content/abstract/25/6/1568 © 2006 by Project HOPE.