Code for: Does the individual mandate affect insurance coverage? Evidence from tax returns

Resource Type
Dataset : other, program source code
  • Lurie, Ithai (United States Department of the Treasury. Office of Tax Analysis)
  • Sacks, Daniel (Indiana University)
  • Heim, Brad (Indiana University)
Publication Date
Free Keywords
health insurance; tax returns
  • Abstract

    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.
Temporal Coverage
  • 2015-01-01 / 2016-12-31
    Time Period: Thu Jan 01 00:00:00 EST 2015--Sat Dec 31 00:00:00 EST 2016
Geographic Coverage
  • United States
Sampled 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.
This study is freely available to the general public via web download.
  • Is version of
    DOI: 10.3886/E118502
  • Lurie, Ithai, Daniel Sacks, and Brad Heim. “Does the Individual Mandate Affect Insurance Coverage? Evidence from Tax Returns.” American Economic Journal: Economic Policy, n.d.

Update Metadata: 2020-10-26 | Issue Number: 1 | Registration Date: 2020-10-26