Fact Based List:

National Academy of Medicine: Six Important Considerations in Designing a Population Health Tax Credit

  1. Source of funds: Who is the taxpayer?
  2. Market conditions: Are there markets that can be stimulated to produce population health?
  3. Price sensitivity: What is the optimal size of the tax credit?
  4. Distributional impacts: Is there a gap between who claims the tax credit and who actually benefits from the proceeds?
  5. Accountability: How do taxpayers know that the tax credit is achieving its aims?
  6. Simplicity: What is required to administer the tax credit?

Source: National Academy of Medicine, September 24, 2018
Source URL: https://nam.edu/exploring-the-potential-of-tax-credits-for-f...
Notes: from a Discussion Paper entitled, "Exploring the Potential of Tax Credits for Funding Population Health," by Stacy Becker, Ella Auchincloss, Nina Burke, Maggie Cooke, Amanda McIntosh, and Katherine Wright