TY - BOOK AU - Phelps,Charles E. ED - Research and Development Corporation, TI - Taxing health insurance : how much is enough? T2 - The Rand paper series PY - 1983/// CY - Santa Monica, California PB - Rand Corporation KW - Health insurance KW - Taxation KW - United States N1 - Includes bibliographical references: pages 13-14 ER -