Pauly, Mark V. (1986), Taxation, Health Insurance and Market Failure in the Medical Economy, Journal of Economic Literature, 24, June,pp.629-75.

• 事实上在美国由于“所得税法”等原因的激励作用大约90%25以上的雇主以福利的形式为其雇员集体购买私人医疗保险。