Score contribution per author:
α: calibrated so average coauthorship-adjusted count equals average raw count
Using newly available administrative data from the IRS, this paper studies the distribution of employer-sponsored health insurance premiums. Previous estimates, in contrast, were almost exclusively from household surveys. After correcting for coverage limitations of IRS data, we find average premiums for employer-sponsored plans are roughly $1,000 higher in IRS records than in the Current Population Survey. The downward bias in the CPS results from underestimating premiums of married workers and topcoding of high premiums.