Tax Plans for the Twenty-First Century: Medical Incentive Vouchers Address the Needs of Academic Health Centers and the Elderly

Article by Nina J. Crimm

In today's dynamic health care environment, academic medicine, long considered the cornerstone and intellectual underpinning of the American health care system, faces powerful financial stresses. These stresses, which invariably lead to fiscal instability, threaten to retard the rate of future biomedical and technical advances, and to impede the availability of quality health care for all Americans. This Article focuses on one group—the elderly—and their anticipated future health care needs. In addressing the financial state of academic medicine and the predicted increase in demand for quality health care by the elderly over the next fifty years, the Article proposes two related tax plans that could benefit society by providing new funds to support the mission of academic medicine, access to long-term medical care, and the potential availability of quality health care.


About the Author

Nina J. Crimm. Professor of Law, Director, Project for Socially Responsive Taxation, Center for Law & Public Policy, St. John's University School of Law; A.B., Washington University (1972); J.D. and M.B.A., Tulane University (1979); LL.M. in Taxation, Georgetown University Law Center (1982).

Citation

71 Tul. L. Rev. 653 (1997)