National Academies Press: OpenBook
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R1
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R2
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R3
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R4
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R5
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R6
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R7
Page viii Cite
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R8
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R9
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R10
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R11
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R12
Page xiii Cite
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R13
Suggested Citation:"Front Matter." National Academies of Sciences, Engineering, and Medicine. 2018. Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop. Washington, DC: The National Academies Press. doi: 10.17226/25237.
×
Page R14

Below is the uncorrected machine-read text of this chapter, intended to provide our own search engines and external engines with highly rich, chapter-representative searchable text of each book. Because it is UNCORRECTED material, please consider the following text as a useful but insufficient proxy for the authoritative book pages.

Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity PROCEEDINGS OF A WORKSHOP Theresa M. Wizemann, Rapporteur Roundtable on Population Health Improvement Board on Population Health and Public Health Practice Health and Medicine Division PREPUBLICATION COPY: UNCORRECTED PROOFS

THE NATIONAL ACADEMIES PRESS 500 Fifth Street, NW Washington, DC 20001 This activity was supported by contracts between the National Academy of Sciences and Aetna Foundation (#10002892), The California Endowment (#10003309), Dartmouth-Hitchcock Medical Center, Fannie E. Rippel Foundation, Health Resources and Services Administration (DHHS-10003351), Kaiser East Bay Community Foundation (#10002957), The Kresge Foundation (#10002910), Nemours, New York State Health Foundation (#10001272), New York University Langone Medical Center, Office of the Assistant Secretary for Health (#10003388), Robert Wood Johnson Foundation (#10001270), Samueli Institute, and Wake Forest Baptist Medical Center. Any opinions, findings, conclusions, or recommendations expressed in this publication do not necessarily reflect the views of any organization or agency that provided support for the project. International Standard Book Number-13: 978-0-309-XXXXX-X International Standard Book Number-10: 0-309-XXXXX-X Digital Object Identifier: https://doi.org/10.17226/25237 Additional copies of this publication are available for sale from the National Academies Press, 500 Fifth Street, NW, Keck 360, Washington, DC 20001; (800) 624-6242 or (202) 334-3313; http://www.nap.edu. Copyright 2018 by the National Academy of Sciences. All rights reserved. Printed in the United States of America Suggested citation: National Academies of Sciences, Engineering, and Medicine. 2018. Exploring tax policy to advance population health, health equity, and economic prosperity: Proceedings of a workshop. Washington, DC: The National Academies Press. doi: https://doi.org/10.17226/25237. PREPUBLICATION COPY: UNCORRECTED PROOFS

The National Academy of Sciences was established in 1863 by an Act of Congress, signed by President Lincoln, as a private, nongovernmental institution to advise the nation on issues related to science and technology. Members are elected by their peers for outstanding contributions to research. Dr. Marcia McNutt is president. The National Academy of Engineering was established in 1964 under the charter of the National Academy of Sciences to bring the practices of engineering to advising the nation. Members are elected by their peers for extraordinary contributions to engineering. Dr. C. D. Mote, Jr., is president. The National Academy of Medicine (formerly the Institute of Medicine) was established in 1970 under the charter of the National Academy of Sciences to advise the nation on medical and health issues. Members are elected by their peers for distinguished contributions to medicine and health. Dr. Victor J. Dzau is president. The three Academies work together as the National Academies of Sciences, Engineering, and Medicine to provide independent, objective analysis and advice to the nation and conduct other activities to solve complex problems and inform public policy decisions. The National Academies also encourage education and research, recognize outstanding contributions to knowledge, and increase public understanding in matters of science, engineering, and medicine. Learn more about the National Academies of Sciences, Engineering, and Medicine at www.nationalacademies.org. PREPUBLICATION COPY: UNCORRECTED PROOFS

Consensus Study Reports published by the National Academies of Sciences, Engineering, and Medicine document the evidence-based consensus on the study’s statement of task by an authoring committee of experts. Reports typically include findings, conclusions, and recommendations based on information gathered by the committee and the committee’s deliberations. Each report has been subjected to a rigorous and independent peer-review process, and it represents the position of the National Academies on the statement of task. Proceedings published by the National Academies of Sciences, Engineering, and Medicine chronicle the presentations and discussions at a workshop, symposium, or other event convened by the National Academies. The statements and opinions contained in proceedings are those of the participants and are not endorsed by other participants, the planning committee, or the National Academies. For information about other products and activities of the National Academies, please visit www.nationalacademies.org/about/whatwedo. PREPUBLICATION COPY: UNCORRECTED PROOFS

PLANNING COMMITTEE ON EXPLORING TAX POLICY TO ADVANCE POPULATION HEALTH, HEALTH EQUITY, AND ECONOMIC PROSPERITY1 ELLA AUCHINCLOSS, ReThink Health KATHY GERWIG, Kaiser Permanente ALAN GILBERT, GE Healthymagination JEREMIE GREER, Prosperity Now JAMES HESTER, Population Health Systems GIRIDHAR MALLYA, Robert Wood Johnson Foundation BOBBY MILSTEIN, ReThink Health 1 The National Academies of Sciences, Engineering, and Medicine’s planning committees are solely responsible for organizing the workshop, identifying topics, and choosing speakers. The responsibility for the published Proceedings of a Workshop rests with the workshop rapporteur and the institution. v PREPUBLICATION COPY: UNCORRECTED PROOFS

ROUNDTABLE ON POPULATION HEALTH IMPROVEMENT1 GEORGE J. ISHAM (Co-Chair), Senior Advisor, HealthPartners; Senior Fellow, HealthPartners Institute for Education and Research SANNE MAGNAN (Co-Chair), Adjunct Assistant Professor, University of Minnesota PHILIP M. ALBERTI, Senior Director, Health Equity Research and Policy, Association of American Medical Colleges TERRY ALLAN, Health Commissioner, Cuyahoga County Board of Health JOHN AUERBACH, Executive Director, Trust for America’s Health CATHY BAASE, Chair, Board of Directors, Michigan Health Improvement Alliance, Consultant for Health Strategy, The Dow Chemical Company DEBBIE I. CHANG, Senior Vice President, Policy and Prevention, Nemours CHARLES J. FAZIO, Senior Vice President and Medical Director, HealthPartners GEORGE R. FLORES, Senior Program Officer, The California Endowment KATHY GERWIG, Vice President, Employee Safety, Health and Wellness and Environmental Stewardship Officer, Kaiser Permanente ALAN GILBERT, Director of Global Government and NGO Strategies, GE Healthymagination MARY LOU GOEKE, Executive Director, United Way of Santa Cruz County MARTHE GOLD, Senior Scholar in Residence, The New York Academy of Medicine MARC N. GOUREVITCH, Professor and Chair, Department of Population Health; New York University School of Medicine GARTH GRAHAM, President, Aetna Foundation GARY R. GUNDERSON, Vice President, Faith Health, Wake Forest University WAYNE JONAS, Executive Director, H&S Ventures ROBERT M. KAPLAN, Professor, Stanford University DAVID A. KINDIG, Professor Emeritus of Population Health Sciences; Emeritus Vice Chancellor for Health Sciences, University of Wisconsin–Madison PAULA M. LANTZ, Associate Dean for Academic Affairs and Professor of Public Policy, University of Michigan MICHELLE LARKIN, Associate Vice President, Associate Chief of Staff, Robert Wood Johnson Foundation THOMAS A. LAVEIST, Professor and Chair, Department of Health Policy, Milken Institute School of Public Health, The George Washington University JEFFREY LEVI, Professor, Milken Institute School of Public Health, The George Washington University SHARRIE MCINTOSH, Vice President for Programs, New York State Health Foundation ROBERT MCLELLAN, Chief, Section of Occupational and Environmental Medicine; Medical Director, Live Well/Work Well; Professor, Medicine, Community and Family Medicine, and the Dartmouth Geisel School of Medicine at Darmouth, Dartmouth-Hitchcock Medical Center PHYLLIS D. MEADOWS, Senior Fellow, Health Program, The Kresge Foundation 1 The National Academies of Sciences, Engineering, and Medicine's forums and roundtables do not issue, review, or approve individual documents. The responsibility for the published Proceedings of a Workshop rests with the workshop rapporteur and the institution. vii PREPUBLICATION COPY: UNCORRECTED PROOFS

BOBBY MILSTEIN, Director, ReThink Health JOSÉ T. MONTERO, Director, Office for State, Tribal, Local and Territorial Support; Deputy Director, Centers for Disease Control and Prevention MARY PITTMAN, President and CEO, Public Health Institute PAMELA RUSSO, Senior Program Officer, Robert Wood Johnson Foundation JOSH M. SHARFSTEIN, Vice Dean for Public Health Practice and Training, Professor of the Practice in Health Policy and Management, Johns Hopkins Bloomberg School of Public Health MYLYNN TUFTE, State Health Officer, Office of the Governor, State of North Dakota Health and Medicine Division Staff ALINA BACIU, Roundtable Director CARLA ALVARADO, Program Officer KIMANI HAMILTON-WRAY, Senior Program Assistant ROSE MARIE MARTINEZ, Senior Board Director Consultant THERESA M. WIZEMANN, Rapporteur viii PREPUBLICATION COPY: UNCORRECTED PROOFS

REVIEWERS This Proceedings of a Workshop was reviewed in draft form by individuals chosen for their diverse perspectives and technical expertise. The purpose of this independent review is to provide candid and critical comments that will assist the National Academies of Sciences, Engineering, and Medicine in making each published proceedings as sound as possible and to ensure that it meets the institutional standards for quality, objectivity, evidence, and responsiveness to the charge. The review comments and draft manuscript remain confidential to protect the integrity of the process. We thank the following individuals for their review of this proceedings: TERRY ALLAN, Cuyahoga County Board of Health MAGGIE SUPER CHURCH, CLF Massachusetts JEREMIE GREER, Prosperity Now JIM HICKMAN, Hickman Strategies LLC Although the reviewers listed above provided many constructive comments and suggestions, they were not asked to endorse the content of the proceedings nor did they see the final draft before its release. The review of this proceedings was overseen by Bruce N. Calonge, The Colorado Trust. He was responsible for making certain that an independent examination of this proceedings was carried out in accordance with standards of the National Academies and that all review comments were carefully considered. Responsibility for the final content rests entirely with the rapporteur and the National Academies. ix PREPUBLICATION COPY: UNCORRECTED PROOFS

Contents ACRONYMS AND ABBREVIATIONS xiii 1 INTRODUCTION 1 Workshop Objectives, 2 Organization of the Workshop and Proceedings, 4 2 UNDERSTANDING THE BASICS OF TAX POLICY AND STATE BUDGETS 7 Tax Policy Basics, 8 The Fiscal Environment of State Budgets, 12 3 CREATING A PIPELINE OF FINANCING FOR POPULATION HEALTH: EXPLORING SIN TAXES AND TAX CREDITS 17 Sin Taxes, 18 Exploring Tax Credits to Finance Population Health Investments, 29 4 DESIGNING SOUND POPULATION HEALTH TAX POLICY: SMALL GROUP ACTIVITY 37 Tax Policy Proposals: Small Group Reports, 38 5 INFORMING SOUND POPULATION HEALTH TAX POLICY IN THE CURRENT ENVIRONMENT 43 Tax Expendture Case Examples, 44 Tax Case Examples, 45 Provider Assessment Case Examples, 46 Advancing Tax Policy for Population Health, 47 6 REFLECTIONS ON THE DAY 49 Participant Perspectives, 50 A REFERENCES 53 B WORKSHOP AGENDA 55 C SMALL GROUP EXERCISE MATERIALS 59 D BIOGRAPHICAL SKETCHES OF WORKSHOP SPEAKERS AND MODERATORS 63 xi PREPUBLICATION COPY: UNCORRECTED PROOFS

ACRONYMS AND ABBREVIATIONS AAMC Association of American Medical Colleges ACH accountable community for health CHIP Children’s Health Insurance Program CTC child tax credit DSRIP Medicaid 1115 Delivery System Reform Incentive Payments EITC earned income tax credit FTE full-time equivalent GE General Electric Company LIHTC low-income housing tax credit NMTC new markets tax credit TFAH Trust for America’s Health UC University of California xiii PREPUBLICATION COPY: UNCORRECTED PROOFS

Next: 1 Introduction »
Exploring Tax Policy to Advance Population Health, Health Equity, and Economic Prosperity: Proceedings of a Workshop Get This Book
×
Buy Paperback | $50.00
MyNAP members save 10% online.
Login or Register to save!
Download Free PDF

The National Academies of Sciences, Engineering, and Medicine’s Roundtable on Population Health Improvement has been focused on the subject of dependable resources for population health since its inception in 2013. On December 7, 2017, the roundtable convened a workshop to explore tax policy as it relates to advancing population health, health equity, and economic prosperity. This publication summarizes the presentations and discussions from the workshop.

  1. ×

    Welcome to OpenBook!

    You're looking at OpenBook, NAP.edu's online reading room since 1999. Based on feedback from you, our users, we've made some improvements that make it easier than ever to read thousands of publications on our website.

    Do you want to take a quick tour of the OpenBook's features?

    No Thanks Take a Tour »
  2. ×

    Show this book's table of contents, where you can jump to any chapter by name.

    « Back Next »
  3. ×

    ...or use these buttons to go back to the previous chapter or skip to the next one.

    « Back Next »
  4. ×

    Jump up to the previous page or down to the next one. Also, you can type in a page number and press Enter to go directly to that page in the book.

    « Back Next »
  5. ×

    To search the entire text of this book, type in your search term here and press Enter.

    « Back Next »
  6. ×

    Share a link to this book page on your preferred social network or via email.

    « Back Next »
  7. ×

    View our suggested citation for this chapter.

    « Back Next »
  8. ×

    Ready to take your reading offline? Click here to buy this book in print or download it as a free PDF, if available.

    « Back Next »
Stay Connected!